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Information for ruling 600012131

This section is Advance Tariff Ruling

Start date
20 Jan 2025
Expiry date
19 Jan 2028
Description
The digital action camera has been designed to use for outdoors so this can be used in and around water and while doing sport activities. The camera has a removable LCD panel which is approximately 1.5” in size. The camera requires a SD card to record any photos or video footage as there is no internal storage. The camera can be mounted to a tripod as there is a facility at the bottom of the unit. It is powered by a detachable 1,000 Mah lithium-ion battery which is supplied. The dimensions are 59 x 42 x 43mm and the unit weighs 110 grams (With the LCD panel attached). Accessories supplied with the camera include a waterproof housing, rechargeable battery, mounts and connectors, a USB cable and user guide.
Keywords
  • DIGITAL
  • USB (UNIVERSAL SERIAL BUS)
  • HOUSINGS
  • SPORTS
  • RECHARGEABLE, BATTERIES
  • WATER
  • LCD
  • CAMERAS
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)) GIR 1 has been used to classify this product by the terms of Heading 8525 - Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders GIR 6 has been used to classify the goods to subheading level 852589 - Other than elsewhere specified in this subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8525