Information for ruling 600012351
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2025
- Expiry date
- 11 Feb 2028
- Commodity code
- 8479899790 (opens in new tab)
- Description
- The product is an industrial dehumidifying machine. The dehumidifier takes ambient air from outside, removes any moisture down to a dew point of -45 which is pushed into the tunnel freezer. The dehumidifier is a standalone asset which sits outside of the tunnel. This very dry air prevents any moisture in the air from the surrounding areas entering the chamber which keeps the refrigeration cycle at an optimum and prevents the need for defrosting.
- Keywords
-
- MACHINERY
- FOR INDUSTRIAL USE
- FOR DRYING
- DEHUMIDIFIER
- DEHUMIDIFYING MACHINES
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 6 has been used to classify the goods to sub-heading 8479 89 – Other than elsewhere specified in this heading Code to 8 digits - 8479 8997 - Other than elsewhere specified in this subheading Code to 10 digits - 8479 8997 90 - Other than elsewhere specified in this commodity code Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) part (III)(1) to heading – 8479