Information for ruling 600014382
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2026
- Expiry date
- 12 Jan 2029
- Commodity code
- 8528724000 (opens in new tab)
- Description
- The product is a 55 inch smart TV with 4K Ultra HD LCD display. Screen resolution is 3840 x 2160 pixels. Sound technology for the TV is Dolby Atmos sound system with a 2 x 10-watt RMS power output. Connectivity includes 2 USB ports and 3 HDMI sockets. Headphone socket is also included along with an optical connection. The TV has built in Wi-Fi, Bluetooth and is also Ethernet connection compatible. Smart TV features TiVo operating system to pause and rewind live TV. Compatible with the following smart apps: Disney+, Netflix, BBC iPlayer, iTVX, My5, All 4, Amazon Prime, YouTube. The TV also has an internet browser, Miracast and is capable of USB media playback.
- Keywords
-
- COLOUR TELEVISIONS
- PUT UP FOR RETAIL SALE
- WITH BUILT-IN LOUDSPEAKER
- SCREENS
- 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 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 - Other than television projection equipment and apparatus incorporating a video recorder or reproducer; 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)