Information for ruling 600011920
This section is Advance Tariff Ruling
- Start date
- 29 Nov 2024
- Expiry date
- 28 Nov 2027
- Commodity code
- 8471300000 (opens in new tab)
- Description
- The product is an automatic data processing machine in the form of a portable tablet measuring 10.8 x 7.8 inches with a thickness of 0.2 inches. It incorporates a multi-core processor, Bluetooth, wi-fi, a touch-screen display which can be used as a keyboard, memory and internal storage onto which an operating system is installed to allow the end user to carry out activities such as note taking, sending and receiving emails, installing apps and viewing information from the internet. It is powered by a rechargeable li-ion battery. Weight is 547 grams.
- Keywords
-
- AS TABLETS
- NOTEBOOK COMPUTERS
- RECHARGEABLE, BATTERIES
- FOR DATA PROCESSING
- WITH TOUCH SCREEN
- 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 8471 - Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included GIR 6 has been used to classify the goods to sub-heading 8471 30 - Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8471 (A) Note 6 to chapter 84 WCO Opinions 8471.30 items 2,3 and 4