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Information for ruling 600011249

This section is Advance Tariff Ruling

Start date
04 Sep 2024
Expiry date
03 Sep 2027
Description
The SOLO823 is a heat, smoke and CO detector testing kit. It comprises of a cordless heat detector tester, aerosol smoke dispenser, aerosol smoke detector tester canister, universal detector removal tool, protective carrying bag, fibreglass four section telescopic pole and extension pole. Packaged as a kit in a cardboard carton
Keywords
  • FOR TESTING
  • DETECTORS
  • SMOKE DETECTORS
  • AS POLES
  • GOODS PUT UP IN SETS
  • CORDLESS
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 8479 - machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 5 (b) - has been used to identify the type of packaging - Packaged as a kit in a cardboard carton. GIR 6 has been used to classify the goods to subheading level 847989 - other machines and mechanical appliances; other than elsewhere specified. 8 Digit code 84798997 - other than elsewhere specified within this subheading. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 8479