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Information for ruling 600012149

This section is Advance Tariff Ruling

Start date
15 Jan 2025
Expiry date
14 Jan 2028
Description
The product is a waterproof portable speaker that is designed for wireless music/audio streaming via Bluetooth. It is encased in a rubber housing. The specifications include: Output power 20w Dynamic frequency response range 65 Hz - 20k Hz Dimensions 18x7.4x6.9cm Weight 0.54kg Waterproof IPX7 li-ion battery 10 hours playtime Charging time 3 hours Colour, black It is supplied with a USB type C charging cable. Packaged in a recycled paper-based box, including inner tray. Exterior is printed with soy ink.
Keywords
  • SOUND APPARATUS
  • USB CABLES USB CONNECTORS
  • WITH BLUETOOTH
  • LOUDSPEAKERS
  • WATERPROOF
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 5 (b) - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 851821 - Single Loudspeakers, mounted in their enclosures. Also Classified In Accordance With: Harmonised System Explanatory Notes (HSENs) Note (B) to 8518