Information for ruling 600014154
This section is Advance Tariff Ruling
- Start date
- 01 Dec 2025
- Expiry date
- 30 Nov 2028
- Commodity code
- 8528724000 (opens in new tab)
- Description
- Smart TVs with resolutions of 4K with an LCD type screen. Put up in three colours: Carbon Grey, Cotton White and Sea Green. There are three models with screen sizes of 43”, 55” and 65” but otherwise similar in specification and appearance. Weight range for the TV sets is between 8.64kg and 19.85kg.
- Keywords
-
- WITH TV TUNER
- LCD TELEVISIONS
- WITH BUILT-IN LOUDSPEAKER
- SCREENS
- LCD
- COLOUR TELEVISIONS
- SMART TELEVISION
- WITH TUNER
- 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 8528 - Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. GIR 5 (b) - Has been used to identify the type of packaging. Item packaged in a moulded cardboard box. GIR 6 - Has been used to classify the goods to subheading level 852872 - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; Other, colour 8 Digit Code 85287240 - With a screen of the liquid crystal display (lcd) technology Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8528 (D) (3)