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Information for ruling 600011212

This section is Advance Tariff Ruling

Start date
02 Sep 2024
Expiry date
01 Sep 2027
Description
A stand alone CD player which needs to be connected to a system containing an amplifier and loudspeakers Engineered slot loading CD mech Compatible with CD-DA,CD-R CD-RW disks Finishes: Fused walnut veneer with machined Aluminium top plate Dimensions:H45 x W175 x D160mm Weight: 1.3kgs Type slot loading Interface Plug and Play USB 2.0/3.0 Connection USB type-C socket Compatible discs CD-DA, CD-R, CD-RW Controls eject button and power LED
Keywords
  • WITH SOUND
  • WITH SOUND REPRODUCING DEVICE
  • COMPACT DISC PLAYERS
  • SOUND REPRODUCING APPARATUS
  • MUSIC
  • FOR USE WITH SOUND APPARATUS
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 8519: sound recording or sound reproducing apparatus Gir 6 has been used to classify the goods to subheading level 851981: other apparatus; using magnetic, optical or semiconductor media 10-digit code - 8519810090 other than for use in civil aircraft Also classified in accordance with: General note (A) (4) to Chapter 85 Subheading Explanatory Note to 8519.81 Harmonized System Explanatory Notes (HSEN’s) to heading 8519 and (IV)