Information for ruling 600012081
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2025
- Expiry date
- 09 Jul 2028
- Commodity code
- 8544429090 (opens in new tab)
- Description
- The product is an emergency travel kit designed for use in vehicles. It includes the following items: one warning triangle, one high visibility jacket, one universal bulb kit, one rubber torch, one pair of cotton gloves, one set of jump leads, one first aid kit, and one foil blanket the kit is packaged in a blue zipped bag with handle and features company branding on the front. This kit is assembled in the UK for the consumer and is intended for situations such as vehicle breakdowns or adverse weather conditions.
- Keywords
-
- LIGHT BULBS
- FOR ENGINES
- FIRST AID KITS
- IGNITION AND STARTING EQUIPMENT
- PUT UP FOR RETAIL SALE
- HIGH VISIBILITY
- GOODS PUT UP IN SETS
- CROCODILE CLIPS
- TORCH
- GLOVES
- FOR VEHICLES
- BLANKETS
- 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 8544: Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. GIR 3(c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff- jumper cables. GIR 5 (b) - has been used to identify the type of packaging - It is packaged in a bag. GIR 6 Has been used to classify the goods to subheading level 854442 - Other electric conductors, for a voltage not exceeding 1000 V; Fitted with connectors. 8 Digit code 85444290 - Other than of a kind used for telecommunications. 10 digit Code 8544429090: Other than elsewhere specified within this heading. Also classified in accordance with: - Harmonized System Explanatory Notes (HSENs) to heading 8544