Information for ruling 600014986
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2026
- Expiry date
- 29 Mar 2029
- Commodity code
- 8533290000 (opens in new tab)
- Description
- A fixed power electrical breaking resistor that has wire-wound resister elements. Rated for 8Kw continuous operation. The unit incorporates a spiral wire-wound resistor element mounted on a ceramic former, with eight standard galvanised steel enclosures.
- Keywords
-
- FIXED RESISTORS
- WITH WIRE
- BY ELECTRICAL RESISTANCE
- FOR ELECTRICAL USE
- RESISTORS
- 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 6 - Has been used to classify the goods to subheading level 8533 29 – other than for a power handling capacity not exceeding 20 w Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8533