Information for ruling 600012357
This section is Advance Tariff Ruling
- Start date
- 18 Feb 2025
- Expiry date
- 17 Feb 2028
- Commodity code
- 8471300000 (opens in new tab)
- Description
- A portable automatic data-processing machine (tablet). The item has an LCD touch screen, Bluetooth capabilities and uses satellite telecommunication systems. Included is a central processing unit, 4Gb of memory and 128Gb storage. Designed for outdoor use in extreme conditions, the item has reinforced exteriors made from rubber and plastic to prevent damage from drops/shocks. The lap top weighs less than 10kg.
- Keywords
-
- MEMORY MODULES
- STORAGE > 1GB
- PROCESSORS
- PORTABLE COMPUTERS
- PROGRAMMABLE
- COMPUTERS
- WITH LCD DISPLAY
- FOR DATA PROCESSING
- 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 8471 - Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. GIR 6 has been used to classify the goods to subheading level 847130 - Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display. Also classified in accordance with: Chapter Notes 6(A) to Chapter 84. Harmonized System Explanatory Notes (HSEN's) Notes (I) (A) to heading 8471.