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Information for ruling 600011447

This section is Advance Tariff Ruling

Start date
30 Sep 2024
Expiry date
29 Sep 2027
Description
A 24pc pack of Lithium Cell Button Batteries. Can be used in calculators, watches etc. This product comes packaged in a blister card.
Keywords
  • ELECTRIC
  • BATTERIES
  • BUTTON CELLS
  • LITHIUM
  • LITHIUM BATTERIES
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 8506 - Primary cells and primary batteries GIR 5 (b) - has been used to identify the type of packaging – Blister Card GIR 6 - has been used to classify the goods to subheading level 850630 - Lithium 8 Digit code – 85065030 - Button Cells Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 8506