Information for ruling 600012134
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2025
- Expiry date
- 14 Jan 2028
- Commodity code
- 8528721000 (opens in new tab)
- Description
- Reception apparatus for television, that allows a television to become a display screen for Internet content. The apparatus requires broadband internet access or Ethernet network and connects to the television with an HDMI cable sold separately. It supports HD, 4K, HDR. Dolby Vision and Dolby Atmos and can store data up to 64GB. Connectivity: HDMI2.1 Wi Fi 6 (802.11ax) with 2x2 MIMO Bluetooth 5.0 wireless technology. IR receiver Built-in power supply Video Formats: SDR video with AVC/HEVC (Main/Main 10 profile) up to 2160p, 60 fps Dolby Vision (Profile 5) up to 2160p, 60 fps HDR10+/HDR10/HLG with HEVC (Main 10 Profile) up to 2160p, 60 fps H.264 Baseline Profile level 3.0 or lower with AAC LC audio up to 160Kb/s per channel, 48kHz, stereo audio in .m4v, .mp4 and .mov file formatsMPEG-4 video up to 2.5Mb/s, 640x480 pixels, 30 fps, Simple profile with AAC LC audio up to 160Kb/s, 48kHz, stereo audio in.m4v, .mp4 and .mov file formats. Audio Formats: HE-AAC (V1),AAC (up to 320Kb/s), protected AAC (from iTunes Store), MP3 (up to 320Kb/s), MP3 VBR, Apple Lossless, FLAC, AIFF and WAV;AC‑3 (Dolby Digital 5.1), E-AC‑3 (Dolby Digital Plus 7.1 surround sound) and Dolby Atmos
- Keywords
-
- ETHERNET DEVICES
- WITH DISPLAY
- HDMI
- RECEPTION APPARATUS FOR TELEVISION
- WITH BLUETOOTH
- TELEVISION RECEIVERS
- FOR INTERNET
- 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 8528 - Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus GIR 6 has been used to classify the goods to subheading level 852872 - Other, colour 8 Digit Code - 85287210 - Television projection equipment Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8528