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Information for ruling 600012385

This section is Advance Tariff Ruling

Start date
06 Feb 2025
Expiry date
05 Feb 2028
Description
A hybrid Wi-Fi integrated set-top box for gaining access to the internet with interactive communications function. The internet access is through Freesat broadcast application standards delivered using MHEG and HbbTV. The Wi-Fi enables users to upgrade the software on the set-top box via IP. It has a DVB-S2 Tuner, MPEG-2 MPEG-4, Video output 1080p Dolby, Audio Dolby Digital plus. The interfaces include HDMI, Ethernet, USB 2.0 Port and it supports SCR.
Keywords
  • WITHOUT SCREEN
  • INTERACTIVE
  • HDMI
  • WI-FI
  • SET-TOP BOXES
  • FOR INTERNET
  • WITH ETHERNET INTERFACE
  • WITH USB INTERFACE
  • WITH TUNER
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8528 - Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. GIR 6 - has been used to classify the goods to subheading level 852871 - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen. Also classified in accordance with: Section XVI - Note 4. Harmonized System Explanatory Notes (HSEN) to heading 8528 - Note (3). Harmonized System Explanatory Notes (HSEN) to heading 8528 - Note (D) (1).