Information for ruling 600013482
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 8523511000 (opens in new tab)
- Description
- The product is an unrecorded flash memory card, also known as (storage card). The memory card is used for portable data storage in various digital devices and can transfer speeds up to 300MB/s . They use non-volatile NAND Flash memory chips to store data allowing data persistence without power, offering compact and durable data storage. They come in varied sizes and capacities ranging from gigabytes to terabytes. This memory card capacity is 32GB. The following main components: NAND flash memory chips, Controller IC (Integrated Circuit) and physical interface contacts/Pins.
- Keywords
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- FOR DATA
- STORAGE DEVICES
- PUT UP FOR RETAIL SALE
- MEMORY CARDS
- FOR STORING DATA
- 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 8523 - Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37. GIR 6 - Has been used to classify the goods to subheading level – 852351 - Semiconductor media; solid-state non-volatile storage devices. 8 digit code 85235110 - Unrecorded. Also classified in accordance with: Chapter Notes 6a to Heading 8523. World Customs Organisation (WCO) opinions to Heading 852351 Item 1, 2 & 3 adopted 2002 Harmonised System Explanatory Notes (HSEN) Notes (C) (1) to Heading 8523.