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Information for ruling 600012144

This section is Advance Tariff Ruling

Start date
20 Jan 2025
Expiry date
19 Jan 2028
Description
Wireless rechargeable Bluetooth headphones which cover the ears. They have an adjustable headband, and it is foldable for storage. The headphones have in-line. Controls and are compatible with universal smartphones. The battery is rechargeable and gives 12 hours battery life - total time for full charge is 2 hours. Come with integrated on-ear controls for music or a phone call as well as for redial and can be used with voice capability. The headphones communicate wirelessly via Bluetooth ensuring the freedom of the hands free. The headphones are easy to fold and store which is perfect for travel.
Keywords
  • WIRELESS
  • VOICE TRANSMISSION APPARATUS
  • RECHARGEABLE, BATTERIES
  • WITH BLUETOOTH
  • HEADPHONES
  • ADJUSTABLE
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 8518 – Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. GIR 6 has been used to classify the goods to sub-heading 851830 – Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers. 10 digit code- 85183000 90 - other than for use use in civil aircraft. Also classified in accordance with: Harmonised Standard Explanatory Notes (HSENs) to Heading 8518 Note C