Information for ruling 600010302
This section is Advance Tariff Ruling
- Start date
- 07 May 2024
- Expiry date
- 06 May 2027
- Commodity code
- 8471300000 (opens in new tab)
- Description
- A 10 inch computer tablet which has an LCD touchscreen, a central processing unit (CPU), 8GB RAM, 128GB SSD storage and a SIM card. It connects to WIFI, runs on android software and is freely programmable in accordance with the requirements of the user. The tablet will be used to display an application for warehouse drivers and staff to complete their documentation and other paperwork. The tablet weighs 500g.
- Keywords
-
- AS TABLETS
- PORTABLE COMPUTERS
- CENTRAL PROCESSING UNITS
- SSD
- RAM
- COMPUTERS
- SCREENS
- INPUT UNITS
- OUTPUT UNITS
- 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 8471 - Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. GIR 6 - has been used to classify the goods to subheading level 847130 - Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 84 - Chapter Note 6 (A). Harmonized System Explanatory Notes (HSEN) to Heading 8471 - Note (I) (A). WCO Opinions to heading 8471.30 - Opinions 2, 3, and 4. Commission Implementing Regulation (EU) 2015/1800