Information for ruling 600011774
This section is Advance Tariff Ruling
- Start date
- 05 Nov 2024
- Expiry date
- 04 Nov 2027
- Commodity code
- 8543709005 (opens in new tab)
- Description
- This unit is a Cockpit Voice and Data Recorder (CVDR). This is used on aircraft and records audio in the cockpit and also the flight data.
- Keywords
-
- VOICE RECORDING APPARATUS
- FOR AIRCRAFT
- FOR SOUND RECORDING
- WITH INDIVIDUAL FUNCTION
- FOR DATA RECORDING
- 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 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. 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 6 - Has been used to classify the goods to subheading level 8543 70 - Other machines and apparatus. 8 Digit Code : 854370 90 - Other 10 Digit Code : 85437090 05 - Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors, for use in civil aircraft Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) (18) to Heading 8543