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Information for ruling 600011245

This section is Advance Tariff Ruling

Start date
07 Oct 2024
Expiry date
06 Oct 2027
Description
An adapter made of plastic, aluminium and steel components forms an interface between a telescopic pole and a head unit for the removal of smoke, heat and CO detectors from walls or ceilings. The adapter consists of a plastic end section which connects to the removal head. The plastic end section includes a steel spring and plastic button which locks it onto a longer plastic section which extends into an aluminium tube. The aluminium tube forms the connection with the telescopic pole. The adapter is individually packaged in a cardboard carton.
Keywords
  • SPRINGS
  • OF ALUMINIUM
  • OF PLASTIC
  • ADAPTERS
  • OF STEEL
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging – cardboard carton GIR 6 has been used to classify the goods to subheading level 392690 – Other than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 1 HSEN to heading 3926 para 1