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Information for ruling 600011563

This section is Advance Tariff Ruling

Start date
01 Nov 2024
Expiry date
31 Oct 2027
Description
An electrical wiring assembly. The assembly consists of four wires, one brown, one blue and two yellow/green wires. The wires are attached to a plastic terminal connector block and each wire is held securely in place by screws. The electrical assembly is used for outdoor lighting with a voltage under 1000v. The assembly comes packaged in a box.
Keywords
  • ELECTRICAL CONNECTORS
  • FOR LIGHTING
  • FOR ELECTRICAL USE
  • WITH CONNECTORS
  • WIRING SETS
  • INSULATED
  • TERMINAL STRIPS
  • WIRES
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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 8544 - Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. GIR 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b has been used to identify the type of packaging - packaged in a box. GIR 6 has been used to classify the goods to subheading level 854442 - Other electric conductors, for a voltage not exceeding 1 000 v; fitted with connectors 8 Digit Code 85444290 - Other than of a kind used for telecommunications 10 Digit Code 8544429090 - Other than elsewhere specified. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) notes to heading 8544