Car wiring kits for motor vehicles (Tariff notice 13)
Check the tariff classification for car wiring kits for motor vehicles.
New regulation
A new regulation was published on the 28th October 2022.
L 280/7
Reg. 2022/2076
This is not considered a change in Northern Ireland practice.
Description of goods
An article consisting of different insulated electric wires made of copper, bundled together, specially designed for installation of a fixed hands-free, voice-controlled, touchscreen device (referred to as a car kit) in a motor vehicle.
The article includes two fuses and different connectors, including bullet connectors. The exact composition of the article (the number of wires and specific connectors) depends on the specific model of the motor vehicle.
Upon installation, the article interconnects the existing cabling of the car radio system with the car kit (which enables operation of a Bluetooth connected mobile phone).
This allows for the transmission of electric signals from the car kit to the car radio system (also to mute other sounds during phone calls) and provides a power supply.
Classification (Combined Nomenclature (CN) code)
8544 30 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8544 and 8544 30 00.
The article consists of wires of heading 8544 made up in a set (see also the Harmonised System Explanatory Notes to heading 8544, eighth paragraph, last sentence).
The article is also specially designed for installation in a motor vehicle to create an interconnection between various apparatuses of the motor vehicle and to conduct electricity and electric signals.
The article has therefore the objective characteristics of ‘other wiring sets of a kind used in vehicles’ of CN code 8544 30 00. Classification under subheading 8544 42 as ‘other electric conductors, for a voltage not exceeding 1 000 V, fitted with connectors’ is consequently excluded.
The article is therefore to be classified under CN code 8544 30 00 as ‘other wiring sets of a kind used in vehicles, aircraft or ships’.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.