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Information for ruling 600012885

This section is Advance Tariff Ruling

Start date
02 May 2025
Expiry date
01 May 2028
Description
A 12V analogue air compressor used for inflating vehicle tyres, inflatables or balls. It has 0-120 PSI, 0-8 BAR and the flow is 26.7L per minute. The air compressor comes with a 450ml bottle of tyre sealant, which is made from propylene glycol, natural rubber latex, and polyethylene glycol 1100 mono ethers. They are put up for retail sale as a set and are supplied together in a storage bag and packaged in a retail box.
Keywords
  • FOR PNEUMATIC TYRES
  • AIR COMPRESSORS
  • PACKAGED AS A SET
  • POLYETHYLENE GLYCOL
  • SEALANTS
  • NATURAL RUBBER LATEX
  • PROPYLENE GLYCOLS
  • GOODS PUT UP IN SETS
  • WITH STORAGE BAG
  • AIR PUMPS
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 8414 - Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters. GIR 3b - has been used as the air compressor is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 841480 - Other. 8-digit code 84148080 - Other than elsewhere specified within this heading. 10-digit code 8414808090 - Other than for use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8414 - Note (A).