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Information for ruling 600014904

This section is Advance Tariff Ruling

Start date
03 Feb 2026
Expiry date
02 Feb 2029
Description
The product includes 2 Walkie Talkies: Size: 60 x 30 x 120mm Material: ABS (Acrylonitrile Butadiene Styrene) The main body is black with a green front panel (pantone 362C) and a black back panel which also includes: A green ABS button (pantone 362C) A green ABS antenna (pantone 362C) A built-in torch with talk button A black ABS carry clip Outdoor range 1KM/3280ft The maximum power-output is 10 mw ERP (effective radiated power) Intended to be used by children Packaged inside a cardboard box
Keywords
  • WALKIE-TALKIES
  • WITH BUTTON
  • CARRY CLIP
  • BUILT IN TORCH
  • WITH ANTENNA
  • ABS
  • WITH CLIP
  • OF PLASTIC
  • FOR OUTDOOR USE
  • COMMUNICATION EQUIPMENT
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 8517: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528 GIR 5 (b) has been used to identify the type of packaging: in a cardboard box GIR 6 has been used to classify the goods to subheading 851762: Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Heading 8517 Note (II) (F) (6) Combined Nomenclature Explanatory Notes (CNEN) Note to 85176200