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Information for ruling 600011183

This section is Advance Tariff Ruling

Start date
04 Sep 2024
Expiry date
03 Sep 2027
Description
Ruark R610 Music Console. This device is a streaming amplifier which is an integrated amplifier with digital music streaming capabilities built in. The console includes a DAC (Digital-to-Analogue convertor) and a Network interface (Wi-Fi and / or ethernet) for connecting to the internet. It connects to speakers like any other amplifier and has wireless network connectivity and built-in support for streaming services.
Keywords
  • MUSIC
  • FOR RADIO BROADCASTING
  • ELECTRICAL
  • WITH AMPLIFIER
  • DIGITAL AUDIO STREAMERS
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 8527 - Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock GIR 6 has been used to classify this product to subheading level 852791 - Combined with sound recording or reproducing apparatus Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8527