Skip to main content
Back

Information for ruling 600010652

This section is Advance Tariff Ruling

Start date
12 Jun 2024
Expiry date
11 Jun 2027
Description
The product is a wiring harness for use with certain brands of lawnmower. It comprises a number of components including switches, connectors and colour coded wiring with terminals. The switches and connectors are connected together with the wiring which has heat-shrink tubing covering the terminals. The wiring is of various colours but all of the 12 AWG thickness
Keywords
  • HARNESS
  • SWITCHES, ELECTRICAL CURRENT
  • WITH CONNECTORS
  • STRANDED WIRE
  • INSULATED ELECTRIC CONDUCTORS
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 8544 - Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors GIR 3(c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 6 has been used to classify the goods to sub-heading 8544 42 - Other electric conductors, for a voltage not exceeding 1,000v; fitted with connectors. Code to 8 digits - 8544 4210 – Other than of a kind used for telecommunications Code to 10 digits - 8544 4210 90 – Other than elsewhere specified Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8544