Information for ruling 600014188
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2025
- Expiry date
- 08 Dec 2028
- Commodity code
- 8533210000 (opens in new tab)
- Description
- A sample of glass, measuring 50mm x 50mm square, and coated with Indium Tin Oxide (ITO) to a thickness of 150nm. The sample gives a known value of resistance of electrical conductivity and is intended to be used with four point probe equipment to determine if the instrument is working as expected. The toughened glass sample has an average resistance value between 12 and 15 ohms/square with the exact value attached to a label on the front of the sample. The sample is packaged in a hard plastic protective case.
- Keywords
-
- OXIDES
- OF GLASS
- WITH PARTS OF GLASS
- RESISTORS
- OF METAL
- ELECTRIC
- 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 8533 - Electrical resistors (including rheostats and potentiometers), other than heating resistors GIR 5 (a) - Has been used to identify the type of packaging. Hard plastic protective case GIR 6 - Has been used to classify the goods to subheading level 853321 – other fixed resistors - For a power handling capacity not exceeding 20 w Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) General Note (B) to Section XVI Harmonized System Explanatory Notes (HSENs) General Note (A)(7) to Heading 85