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Information for ruling 600010240

This section is Advance Tariff Ruling

Start date
25 Apr 2024
Expiry date
24 Apr 2027
Description
Smoke detector, test spray. A smoke detector test spray is a non-pressurised smoke cartridge and capsule for use with specified smoke detector equipment. The capsule content is heated via a coil, which evaporates the contents to produce replicant smoke particles. This delivers the particles to the detector replicating those found in real smoke. The capsule housed in a plastic cartridge the product is sprayed onto a specific type of smoke detector to allow the alarm to be activated and ensure the smoke detector is working effectively. The product contains an organic composition of a proprietary chemical formulation in the form of a Propane liquid at 20 degrees C.
Keywords
ORGANIC COMPOUNDS CHEMICAL PREPARATIONS PROPANE CARTRIDGE FOR LIQUEFIED GAS FOR TESTING
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 this product by the terms of heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified, or included. GIR 6 has been used to classify the goods to subheading level 382499 – Other than elsewhere specified. 8-digit code 38249992 - Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified, or included, in the form of a liquid at 20 °c 10-digit code 3824999299 – Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Note (HSEN) to 3824 Combined Nomenclature Explanatory Notes (CNEN) 38249992 To 93