Information for ruling 600010242
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 84198998 (opens in new tab)
- Description
- A device for testing smoke and heat detectors by releasing smoke or hot air into a cup which is placed over the device under test to trigger its alarm. The kit also includes extension poles which are fitted together then attached to the unit enabling the user to test detectors at height reducing the need for a ladder. The kit is supplied with a battery pack, charger, back pack and a storage bag.
- Keywords
- DETECTORS SAFETY EQUIPMENT SMOKE DETECTORS FOR TESTING WITH MOTOR
- 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to Subheading Level 841989 - Other machinery, plant and equipment; Other than For making hot drinks or for cooking or heating food. 8 Digit Code 84198998 - Other than Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water and other than vacuum-vapour plant for the deposition of metal Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8419