Information for ruling 600013066
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2025
- Expiry date
- 02 Jun 2028
- Commodity code
- 8543400000 (opens in new tab)
- Description
- This product is the battery and device element that works with a prefilled pod that contains nicotine containing E-Liquid. One device and four pods are contained in this package. The device element consists of: Polycarbonate moulded plastic body, electrical wires, digital display, USB fast charging port, removable mouthpiece rechargeable but non-removable lithium- ion battery. When used with a pod, this product is activated by the user placing the mouthpiece into their mouth and drawing on the same and that supplies power in order to heat the atomiser to convert the liquid to vapour for inhalation, digital screen indicates the product is in use. There is short circuit protection function which shuts down the device if this short-circuits/overheats and the digital screen will notify the user to indicate the same. This also occurs when the pod is depleted of liquid and requires replacing. The device is packaged into a sealed wrapper separately from the pods. The accompanying pods contains nicotine containing e-liquid and a sticker at the top and bottom of the product. These need to be removed by the user and attached to the separate battery which connects through a twisting interlocking mechanism. The pod cannot be used without the device These are not disposable and can be charged for 1.5 hours for a full charge. The pod is made from PCTC with a mesh atomiser, electrical wires and E-liquid. Only one pod can be attached to the battery and utilised; spare pods can be attached to the base of the device using the twist and interlocking mechanism. Four pods are packed into a sealed wrapper and packaged inside a single box alongside the Device and battery. No charging cable is supplied.
- Keywords
-
- ELECTRONIC CIGARETTES
- FOR LIQUIDS
- NICOTINE
- RECHARGEABLE, BATTERIES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 854340 - Electronic cigarettes and similar personal electric vaporising devices. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) Notes 11 (ii) to Heading 8543