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Information for ruling 600015004

This section is Advance Tariff Ruling

Start date
10 Mar 2026
Expiry date
09 Mar 2029
Description
The Baby Tag is an electronic recognition device used to enhance the security of new-borns in hospitals and healthcare settings. The tags are a radio technology and transmit to an installed receiver network in the hospital that monitors the position of the mother or baby. This is then managed from the touch screen interfaces and run from a server with Active Tagging software.
Keywords
  • TAGS
  • RADIO TRANSMITTERS
  • ELECTRONIC
  • LIGHTWEIGHT
  • REUSABLE
  • FOR BABIES
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 (GIRs): GIR 1 has been used to classify the 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 3b – Has been used as the communication function is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 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: Note 3 to Section XVI Harmonized System Explanatory Notes Note 1 to heading 8526. Harmonized System Explanatory Notes to heading 8517.