Information for ruling 600010143
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 8523511000 (opens in new tab)
- Description
- This product is a USB Memory Stick that supports almost all operating systems. This USB Flash Drive is compatible with USB 2.0 and most USB 1.1. The USB memory stick can transfer data or connect with plug-and-play accessibility. It is used for backing up photos, recording memory videos, listening to music or books in the car and also to back up recovery and general files.
- Keywords
-
- USB MEMORY STICKS
- RECORDING MEDIA
- STORAGE DEVICES
- MEMORY CARDS
- UNRECORDED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify the product to heading 8523 - Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 GIR 6 has been used to classify the goods to subheading level 852351 – Semiconductor media - Solid-state non-volatile storage devices Eight digit code 85235110 – Unrecorded Also classified in accordance with: Note 6 to Chapter 85 Harmonised System Explanatory Notes (HSENs) Note C (1) to heading 8523