Information for ruling 600012392
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2025
- Expiry date
- 06 Feb 2028
- Commodity code
- 8528710000 (opens in new tab)
- Description
- An HbbTV (Hybrid Broadcast Broadband TV) digital television receiver and recorder for the UK’s Freeview Play platform. The receiver/recorder comes with a remote control. It has two DVB-T2 tuners for receiving terrestrial broadcasts, Wi-Fi and Ethernet network connections for streaming live and on demand content over the internet. It has a 2TB Hard Drive, which can record up to 1200 hours and supports live pausing of TV. It has audio/video decoders: MPEG-2, MPEG-4, AVC (h.264) HEVC (h.265) Dolby Digital Plus. Resolutions supported up to 4K (2160p). Apps include BBC iPlayer, ITVX, All4, My5 and YouTube. Connectivity: HDMI, Ethernet, USB 2.0, Optical Audio, Aerial Input, Aerial Loop Out.
- Keywords
-
- ETHERNET DEVICES
- INTERACTIVE
- IP-STREAMING
- NETWORKS, TELECOMMUNICATIONS
- HDMI
- WI-FI
- RECORDERS
- RECEPTION APPARATUS FOR TELEVISION
- DIGITAL
- WITHOUT SCREEN
- SET-TOP BOXES
- HARD DISCS
- TELEVISION RECEIVERS
- FOR INTERNET
- 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 3c - 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 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 3 and 4. Harmonized System Explanatory Notes (HSEN) to heading 8528 - Note (3). Harmonized System Explanatory Notes (HSEN) to heading 8528 - Note (D) (1).