Information for ruling 600010679
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2024
- Expiry date
- 14 Aug 2027
- Commodity code
- 8471300000 (opens in new tab)
- Description
- A spatial portable automatic data processing machine. The viewing display is in the form of an OLED visor made from a single piece of laminated glass with an aluminium alloy frame that curves to wrap around the user’s face. This is held in place by a stretch fit head band and a spatial audio system delivers the sound through speakers positioned close to the ears. The glass visor acts as an optical head mounted display for the cameras and sensors to project images onto the display. Navigation is via head, hand, eye, and finger tracking with applications displayed in floating windows. The item is a fully programable ADP machine, allowing Users to write applications and/or programs. The machine can perform mathematical computations and execute programs. Included is an operating system, a variety of computer programs, a CPU, graphics card, storage unit, memory module and a virtual keyboard. Headphones port, USB‑C port, USB-C power adapter and USB-C charge cable. Users can browse the Internet, compose emails, watch TV/movies, and play videos, music and games. There is also dictation typing and voice/speech recognition, virtual assistant, Mail messenger and Wi-Fi and Bluetooth connectivity. The item can be powered by an external power supply or via a battery pack and is packaged in a box for retail sale.
- Keywords
-
- WITH DISPLAY
- MEMORY MODULES
- PROGRAMMABLE
- FOR DATA PROCESSING
- WITH BLUETOOTH
- PROCESSORS
- PORTABLE COMPUTERS
- 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 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 5(b) has been used to identify the type of packaging - packaged for retail sale in a box. 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: Chapter Notes 6(A) to Chapter 84. Harmonized System Explanatory Notes (HSEN's) Notes (I) (A) to heading 8471. WCO Opinions to 8471.30 - example 2, 3 and 4.