Back

Information for ruling 600010254

This section is Advance Tariff Ruling

Start date
17 Apr 2024
Expiry date
16 Apr 2027
Description
Automatic Hand Dryers are used as hand drying apparatus. The goods are electrical machines that automatically dry hands by creating a focused warm stream of air. Automatic ‘no- touch’ operation keeps hygiene at the fore while the rapid auto cut-off prevents unnecessary energy wastage by cutting power as soon as hands are removed from the air stream area. Materials: Shell Materials: 304 Stainless Steel (Front) and Plastic (Rear); Internal Parts (PCB Board, Motor and Sensor): Metals and Plastics. Packaging: Goods come packaged individually in cardboard cartons.
Keywords
FOR THE HANDS FOR ELECTRICAL USE AIR AUTOMATIC DRYERS
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 by the terms of heading 8516 electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 Gir 5(b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 851633 hand-drying apparatus Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (C) (4) to Heading 8516