Optical Splitters (Tariff notice 24)
Check the tariff classification for Optical Splitters.
New regulation
A new regulation was published on 23 July 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/1998
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9013 80 40
Description of the goods
An article (so called passive optical splitter) in the form of a plastic box with dimensions of approximately 377 × 176 × 40 mm, with one input port and 32 output ports. It contains optical fibre cables, SC/APC type connectors, and in one housing an optical waveguide with a ‘splitter chip’ and a cladding made of a material with a low refractive index.
The article is designed to be used in a passive optical network (PON) to split the optical signals transferred through it by optical cables. It is a passive optical element which operates without any electrical or electronic system which splits the input optical signal into 32 identical output signals.
The functioning principle of the article is based on the difference in the refractive index between the core and cladding layer, which corresponds to the PLC (Planar Lightwave Circuit) technology.
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(m) to Section XVI and by the wording of CN codes 9013, 9013 80 and 9013 80 40.
Classification in heading 8517 as other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network, is excluded, as the article is designed to merely split the optical signals transferred through it by optical cables. Neither modulation or transmission, nor reception or conversion within the meaning of heading 8517, is performed.
As the article contains a waveguide, the presence of which is not allowed in the scope of heading 8544, classification as optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors is also excluded (see also HSEN to heading 8544, 8th paragraph).
Consequently, the article is considered to be an optical device within the scope of Chapter 90.
Therefore, the article is to be classified under CN code 9013 80 40 as passive optical splitters, not containing any electrical or electronic elements, for telecommunications.
For reference: Product Images are contained within the new regulation.
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.