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Information for ruling 600011382

This section is Advance Tariff Ruling

Start date
13 Sep 2024
Expiry date
12 Sep 2027
Description
An electric motor. A synchronous a/c 220-240v, 0.2 watts motor with two connections pins. The item is used as a replacement part in commercial Microwave ovens.
Keywords
  • AC MOTORS
  • SYNCHRONOUS
  • ELECTRIC MOTORS
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 the product to heading 8501 - Electric motors and generators (excluding generating sets). GIR 6 has been used to classify the products to subheading level 850110 - Motors of an output not exceeding 37.5w. Eight Digit Code 85011010 - Synchronous motors of an output not exceeding 18 w. Ten Digit Code 8501101090 - Other than for use in certain aircraft; other than elsewhere specified. Also classified in accordance with: Section Notes to Section XVI notes 2a. Harmonized system explanatory notes (HSEN’s) to 8501.