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Information for ruling 600012133

This section is Advance Tariff Ruling

Start date
28 Feb 2025
Expiry date
27 Feb 2028
Description
The product is designed to track suitcases, bikes, cars, or keys. They are made of stainless steel and have a removable cover and are a small round white tag. These also contain a CR2032 button cell battery, which can last up to a year with everyday use. The device uses Bluetooth and ultra-wide band radios to connect with nearby devices in the Find My network, which can help you locate lost items. Comes in retail packaging.
Keywords
  • WIRELESS
  • PORTABLE
  • PUT UP FOR RETAIL SALE
  • GPS (GLOBAL POSITIONING SYSTEM)
  • ELECTRONIC
  • OF PLASTIC
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 (GIRs): GIR 1 has been used to classify the product by the terms of heading 8517 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528. GIR 3B – Has been used as the communication function is considered to be the essential character. GIR 5B has been used to identify the type of packaging - retail packaging. GIR 6 has been used to classify the goods to subheading level 851762 - Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus. Also classified in accordance with: Note 3 to Section XVI Harmonized System Explanatory Notes (parts II) to heading 8517.