Information for ruling 600015102
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2026
- Expiry date
- 19 Mar 2029
- Commodity code
- 8504408790 (opens in new tab)
- Description
- The product is a power inverter, which converts 12v DC to 230v AC. It is electronic circuitry in an aluminium housing, with insulated copper cables and battery crocodile clips to connect to a 12v power source such as a car battery. Can be used with cars, vans, caravans and motorhomes. The inverter features a USB output socket (5V, 2.1A) and a 230V British Standard socket. The inverter delivers a constant output of 300W with a peak output of 600W. Output frequency ranges from 50–60Hz; output voltage is 220–240V AC. The inverter has the following safety features - reverse polarity protection, over-voltage and under-voltage protection, low battery shutdown, short circuit, overload, and over-temperature protection and a high-speed cooling fan with protective guard. The outer casing is primarily constructed from aluminium. The product is packaged in a retail-ready, full-colour cardboard box.
- Keywords
-
- ELECTRIC
- POWER SUPPLIES
- ELECTRONIC CIRCUITS
- STATIC CONVERTERS
- INVERTERS
- 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 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors. GIR 5 (b) has been used to identify normal packaging for transport- cardboard box. GIR 6 has been used to classify the goods to sub-heading 850440 - Static converters. 8 digit code 85044087 – Other than accumulator chargers; Inverters; Other than with maximum power point tracking functionality. 10 digit code 8504408790 – Other than for use in civil aircraft. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8504 to Note (II) (B)