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This section is Advance Tariff Ruling Information for ruling 600016265
- Start date
- 15 Oct 2026
- Expiry date
- 14 Oct 2029
- Commodity code
- 8523809000 (opens in new tab)
- Description
- A collection of 7-inch 45RPM gramophone records of vinyl, containing pre-recorded soul music, produced in the 1960s and 1970s. For use with record players, phonographic equipment and/or turntables and DJ decks to allow playback of recorded music. The records bear printed labels, of various colours around their centre holes, identifying various details such as the artist, song title, record company, publisher, performing rights organisation, duration of record playtime and other production details.
- Keywords
-
- GROOVED
- WITH SOUND TRACK
- CIRCULAR
- PRERECORDED
- GRAMOPHONE RECORDS
- MUSIC
- OF VINYL
- RECORDS
- AUDIO
- USED
- 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: GIR1 – Has been used to classify this product by the terms of Heading 8523 – Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37. GIR6 – Has been used to classify the goods to subheading level 852380 – Other than elsewhere specified. 8 Digit Code 85238090 – Other than unrecorded. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Part (D) to Heading 8523. Harmonised System Explanatory Notes (HSENs) Note (A) (3) to Heading 9705.