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Information for ruling 600011099

This section is Advance Tariff Ruling

Start date
22 Aug 2024
Expiry date
21 Aug 2027
Description
A laser engraving system, which is made from 3 assemblies - a machine bed, an electronic control system and a laser beam delivery system. The laser engraving system will be used for engraving, texturing, imaging and micromachining the surface of cylindrical forms to produce printing and embossing cylinders. For sea freight, the machine will be vacuum sealed and then placed inside a wooden crate. For road freight, the machine will be suitably wrapped onto a trailer.
Keywords
  • MACHINERY
  • BY LASER-BEAM PROCESSES
  • FOR ENGRAVING
  • MACHINE TOOLS
  • LASERS
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 8456 - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 845611 - Operated by laser or other light or photon beam processes: Operated by laser. 8-digit code 84561190 - Other than of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVI - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 8456 - Note (A).