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Information for ruling 600011256

This section is Advance Tariff Ruling

Start date
07 Oct 2024
Expiry date
06 Oct 2027
Description
A removal tool made of plastic The tool is fitted onto a pole and is used to remove smoke and CO detectors from ceiling at height (high/hard to reach places). The tool operates by allowing the user to twist the detector into its release position and then pulling it away from its base Individually packaged in a cardboard carton.
Keywords
  • OF PLASTIC
  • HAND TOOL PARTS
  • ADAPTERS
  • SMOKE DETECTORS
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 – a 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