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Information for ruling 600010650

This section is Advance Tariff Ruling

Start date
26 Jun 2024
Expiry date
25 Jun 2027
Description
Transformer used in hair clippers, which has an input voltage of 100-240 VAC (this measurement would not exceed 1 kva).
Keywords
  • OF METAL
  • CONTACT ELEMENTS
  • WIRES
  • ELECTRICAL TRANSFORMERS
  • TRANSFORMERS
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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors GIR 6 has been used to classify the goods to subheading level. 850431 - Other transformers; having a power handling capacity not exceeding 1kv 8 Digit code 85043180 - Other than measuring transformers 10 Digit code 8504318090 - Other than elsewhere specified within this heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (1) to heading 8504