Information for ruling 600013667
This section is Advance Tariff Ruling
- Start date
- 02 Dec 2025
- Expiry date
- 01 Dec 2028
- Commodity code
- 9102120000 (opens in new tab)
- Description
- The product is a smartwatch, to be worn on the wrist. The watch has a 16gb internal memory and features the time, date, Bluetooth, touch screen display (33.02mm diameter), rechargeable battery and GPS receiver. Other notable features are - sensors which pick up acceleration, thermometer, heart rate monitor, oxygen saturation monitor, gyroscope, compass, step counter etc. Comes with a charging port and bracelet. The built in bluetooth has limited functionality until it’s paired and properly configured to a host device. Once connected to a host it can receive and send messages, emails and receive and decline phone calls. It has near field communication (NFC) capability which allows contactless payments.
- Keywords
-
- WATCHES
- FOR SMARTPHONE
- WRIST WATCHES
- FOR COMMUNICATION
- FOR HEALTH USE
- PUT UP FOR RETAIL SALE
- WITH BLUETOOTH
- 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 9102 - wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101. GIR 3c - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 6 - has been used to classify the goods to subheading level 910212 - wristwatches, electrically operated, whether or not incorporating a stopwatch facility; with opto-electronic display only. Also classified in accordance with: World Customs Organisation (WCO) opinions to Heading 910212 item 1 adopted 2023. Harmonised System Explanatory Notes (HSEN) - General notes to Chapter 91.