Information for ruling 600012834
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2025
- Expiry date
- 22 Apr 2028
- Commodity code
- 8518300090 (opens in new tab)
- Description
- The product is a wireless headphones with adjustable headband that covers the ears. These are designed to work with mobile phones or any other device with a phone functionality. The headphones have a feature integrated on ear control, to manage and accept or end phone calls. You can also redial or dial by using voice control through Bluetooth. The product contains a rechargeable battery with 12 hours battery life, 2 hours charging time. The headphones are foldable to enable storage. Packaged in a cardboard box.
- Keywords
-
- WIRELESS
- FOR SMARTPHONE
- FOLDABLE
- COMMUNICATION EQUIPMENT
- WITH BLUETOOTH
- HEADPHONES
- 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 8518 – Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. GIR 3(b) has been used as the headphones is considered to be the essential character. GIR 5 (b) has been used to identify the packaging: cardboard box. GIR 6 has been used to classify the goods to sub-heading 851830 – Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers. 10 digit code- 8518300090 - other than for use use in civil aircraft. Also classified in accordance with: Harmonised Standard Explanatory Notes (HSENs) to Heading 8518 Note C WCO Opinion to heading 851830 Item 1.