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Information for ruling 600012584

This section is Advance Tariff Ruling

Start date
18 Mar 2025
Expiry date
17 Mar 2028
Description
A range of Domestic Electric Space Heating LED Electric Fire Appliances. The appliance is largely used to heat internal domestic living spaces but can also be used as decorative visual effects within their homes. It can be easily configured as a three sided, two-sided, or single-sided fire It is manufactured from mild steel, Perspex, glass, electronic PCBAs, electric motors, heating elements, fans, and acrylic parts. The heating appliance is produced by forming the sheet metal, assembling with rivets and screws, with internal parts manufactured separately and assembled into the main body of the appliance. The appliance operates by plugging into a standard UK/EU 13 amp socket outlet and runs through the normal electrical supply, by way of on/off switches and/or a remote control or phone App. Heat is only generated whilst the in-built fan is operational, flames can be enjoyed with or without the heat with Up to 2kW programmable heating power and LED lighting System, visual effects can be operated independently. The dimensions approx. (H) 1505 mm x (W) 380 mm. The appliances are packaged inside a cardboard box, edges supported with polystyrene formed shapes to protect in transit, and then bulk fitted onto heat treated, fumigated pallets for shipment.
Keywords
  • SPACE HEATING APPARATUS
  • HEATING EQUIPMENT HEATING EQUIPMENT PARTS
  • FOR INDOOR USE
  • MECHANICAL/ELECTRICAL APPARATUS
  • WITH FAN
  • DOMESTIC APPLIANCES
  • ELECTRIC
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 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 5(b) - Has been used to identify the type of packaging - The appliances are packaged inside a cardboard box, edges supported with polystyrene formed shapes to protect in transit, and then bulk fitted onto heat treated, fumigated pallets for shipment. GIR 6 - Has been used to classify the goods to subheading level 8516 29 - Electric space heating apparatus and electric soil heating apparatus, other than storage heating radiators Digit Code 851629 91 - Other than liquid filled radiators and convection heaters, Other; with built in fan Also Classified in Accordance with Harmonized System Explanatory Notes (HSEN's) Note (b) to Heading 8516