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Information for ruling 600012292

This section is Advance Tariff Ruling

Start date
04 Feb 2025
Expiry date
03 Feb 2028
Description
This product is a protective/safety cover for a submarine underwater telephone transducer. It is made from glass reinforced plastic (i.e. glass fibres and polyester resin) with stainless steel catches. The cover is used to indicate the presence of the transducer when the submarine is surfaced to protect it from damage and minimise the potential trip hazard. The cover has two halves that fit around the transducer and fasten together with a catch. It is packaged in bubble wrap in normal trade packaging.
Keywords
  • OF POLYRESIN
  • WITH FASTENING
  • OF GLASS FIBRE
  • SUBMARINES
  • PROTECTIVE CASINGS
  • COVERS
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8517 - Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 851779 - Parts Also classified in accordance with: Note 2b to section XVI Harmonised System Explanatory Notes (HSENS) to Heading 8517 Parts