Guidance

Protective charging case covers for wireless headphones (Tariff notice 33)

Check the tariff classification for protective charging cases covers for wireless headphones.

New regulation

A new regulation was published on 13 September 2022:

Explanatory Notes to the Combined Nomenclature of the European Union

(2022/C 350/04)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

4202 31 00
4202 39 00

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 210

4202 31 00

to Articles of a kind normally carried in the pocket or in the handbag

4202 39 00

The following text is inserted after the existing text:

‘These subheadings also do not include articles used as protective covers for charging cases for wireless headphones. The covers are shaped to protect the wireless charging case from outside and are sold in many different designs (in one piece or in two pieces of different material and colours, patterned, with images or text, may be combined with a snap hook etc.). These covers for charging cases for wireless headphones are to be classified according to the constituent material.’

Contact details


Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 9 November 2022