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Information for ruling 600012159

This section is Advance Tariff Ruling

Start date
20 Jan 2025
Expiry date
19 Jan 2028
Description
The Dash video camera / Car camera is a recording device is intended to be installed inside a motor vehicle so you can record footage of the road while driving. The recording resolution is 30 frames per second in high definition at 1080p. The device has a Wide Dynamic Range night mode and a wide angle view also has a loop recording feature and audio recording facilities To function the device's power adapter needs to be inserted into the vehicle's cigarette lighter socket. The camera requires a SD card to record any photos or video footage as there is no internal storage. The Dimensions of the camera are 53x40x53mm with a weight of 56g. Product shipped in cardboard packaging. Accessories supplied with the camera include a suction cup mounting bracket, car charger, a USB cable and a micro SD card reader.
Keywords
  • CAMERAS
  • FOR MOTOR VEHICLES
  • FOR VIDEO RECORDING
  • WITH USB SLOT
  • AUDIO
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 5 (b) - has been used to identify the type of packaging - Shipped in cardboard packaging 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