Information for ruling 600010238
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 85437090 (opens in new tab)
- Description
- An infra-red remote control unit. It is used to initiate a test of smoke and heat detectors. The unit is activated by a single button where successive presses can start or stop test cycles and/or move to the next test in sequence on the detector test unit. The remote control is made from moulded plastic and is powered by two AAA batteries. It is presented with a cloth lanyard, plastic safety buckle and metal clip.
- Keywords
-
- FOR TESTING
- INFRARED
- INFRARED REMOTE CONTROL
- REMOTE CONTROL
- SMOKE DETECTORS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. GIR 3b - has been used as the infra-red remote control is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 854370 - Other machines and apparatus. 8-digit code 85437090 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8543 - Note (16). Combined Nomenclature Explanatory Notes (CNEN) to 8543.70 - Note (8). WCO Opinions to 8543.70 - Item 3.