Guidance

Insulated telecommunication cables (Tariff notice 32)

Check the new tariff classification of certain 'stack cables' in various lengths, consisting of 32 insulated single conductors in 16 sheathed pairs.

A new regulation dated 15 November 2018 was published on 20 November 2018.

This is considered a change in UK practice.

New regulation

Insulated cables (so-called ‘stack cables’) in various lengths fitted with connectors at both ends. Each cable consists of 32 insulated single conductors for a voltage not exceeding 1 000 V, bundled into 16 sheathed pairs which are not twisted. These pairs are covered by a metal foil and metal threads. The cables connect switches that form switching stations (so-called ‘stacks’) used in telecommunication networks (Local Area Networks (LAN)). They enable the bidirectional transfer of data between switches using Ethernet technology. The cables do not have any additional functions (for example, to supply electric power).

Classification (Combined Nomenclature (CN) code)

Code 8544 42 10.

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, 8544 42 and 8544 42 10.

Data transfer between apparatuses using telecommunication technology, such as Ethernet, is considered telecommunication for the purposes of CN code 8544 42 10 (see Commission Implementing Regulation (EU) No 1112/2012).

The cables in question are designed to be used in telecommunication networks configured as LAN. Consequently, they are considered to be electrical conductors, fitted with connectors, used in telecommunication networks (see also CN Explanatory Notes to subheading 8544 42 10).

The articles are therefore to be classified under CN code 8544 42 10 as other electric conductors for a voltage not exceeding 1 000 V, fitted with connectors, of a kind used for telecommunications.

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.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 22 November 2018