Information for ruling 600014789
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2026
- Expiry date
- 01 Feb 2029
- Commodity code
- 8419508090 (opens in new tab)
- Description
- Air to air heat exchanger unit, comprising, amongst other components, 3 electric fans and 2 sets of aluminium fins. Each set of fins are separated from each other with an air blocker that seals the two separate airflows from each other. Dimensions are 610mm x 355mm x 174mm. For use as a thermal management solution. Heated air is absorbed and cooled by the aluminium fins within the unit. To be configured to fit side, back or door mounting positions
- Keywords
-
- FOR COOLING
- ALUMINIUM
- COOLING DEVICES
- HEAT EXCHANGE UNITS
- WITH FAN
- 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to sub-heading 8415.50 – Heat exchange units Code to 8 digits - 8419 5080 – other than heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3cm or less Code to 10 digits - 8419 5080 90 – Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8419