Information for ruling 600013072
This section is Advance Tariff Ruling
- Start date
- 27 May 2025
- Expiry date
- 26 May 2028
- Commodity code
- 8507600090 (opens in new tab)
- Description
- This product is the battery and device element that is to work with a prefilled pod that contains nicotine-containing e-liquid. This package contains one device. When used with a prefilled pod, this product is activated by the user placing the mouthpiece into their mouth and drawing on the same, this then supplies power in order to heat the atomiser to convert the liquid to vapour for inhalation. A white LED light indicates the product is in use, a solid red LED indicates charging and the LED changes to green when fully charged. There is a short circuit protection function which shuts down the device if it short-circuits or overheats, and the device LED will flash several times to indicate this. This also occurs when the pod is depleted of liquid and requires replacing. A USB charging cable is supplied. To charge the device, remove the pod and insert the USB charger port into the device, align the grooves and connect the USB charger to a power source.
- Keywords
-
- ACCUMULATOR CHARGERS
- BATTERY-OPERATED
- CHARGING CABLE
- LITHIUM 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 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 3b has been used as the lithium accumulator is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 850760 - Lithium-ion. 10 Digit Code 8507600090 - Other than elsewhere specified. Also classified in accordance with: Section Note 2a to Section XVI Chapter Notes 3 to Chapter 85 Harmonized System Explanatory Notes (HSENs) Notes to Heading 8507