Information for ruling 600012160
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2025
- Expiry date
- 24 Feb 2028
- Commodity code
- 9504500000 (opens in new tab)
- Description
- The product is a VR headset, the box includes VR Headset, Two Touch controllers (need two AA batteries), charging cable and power adapter, glasses spacer. which is a standalone system with built-in hardware, it has its own operating system (Android). Does not require a phone or PC for use. Inside-Out Tracking (No External Sensors) Uses four or more external cameras to track your head movements and position in space. The cameras also track controller movements using infrared LEDs. Hand and controller tracking Includes motion controllers with buttons, joysticks, and haptic feedback. Uses fresnel or pancake lenses to focus the image. Refresh rate (e.g, 72Hz to 120Hz) ensures smooth motion. Audio & Microphone Has built-in spatial audio speakers near the head straps. The VR headset supports Bluetooth headphones or wired audio, also with a microphone for voice chat. The VR headset comes packaged in a cardboard box.
- Keywords
-
- PLASTICS
- FOR ENTERTAINMENT
- VIDEO GAMES
- VIRTUAL
- GAMES
- HEADSETS
- 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 9504 - Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment GIR 3 (c) - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5 (b) - has been used to identify the type of packaging- In a cardboard box GIR 6 - Has been used to classify this product by the terms of heading 950450: Video game consoles and machines, other than those of subheading 9504 30 Also classified in accordance with: Chapter 95 Note 3 Chapter 95 Subheading Note 1 (a) Harmonised System Explanatory Notes (HSENs) heading 9504 (2) WCO opinion to subheading 9504.50