Information for ruling 600013412
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2025
- Expiry date
- 16 Jul 2028
- Commodity code
- 8518400010 (opens in new tab)
- Description
- A passenger address amplifier for installation into passenger carrying aircraft comprising electronic components within a housing and a control knob on the front for operation. It is used in aircraft communication systems to amplify audio signals for the public address system. It amplifies audio signals from the cockpit or cabin crew microphones so that announcements can be clearly heard throughout the aircraft cabin via overhead speakers.
- Keywords
-
- FOR SOUND REPRODUCING
- ELECTRICAL AMPLIFIERS
- WITH AUDIO OUTPUT
- FOR AIRCRAFT USE
- IN A HOUSING
- 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 6 has been used to classify the goods to sub-heading 8518 40 – Audio frequency electric amplifiers Code to 10 digits - 8518 4000 10 – for use in civil aircraft Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8518 part (D) refers