Guidance

Plastic optical fibre box without connectors (Tariff notice 28)

An article of cylindrical shape measuring approximately 140 millimetres in diameter and 400 millimetres in height, weighing approximately 2.5kg. The article is made mainly of plastics with some small elements made of metal.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

An article (so-called ‘optical fibre box without connectors’) of cylindrical shape measuring approximately 140 millimetres in diameter and 400mm in height. The weight of the article is approximately 2.5kg. The article is made mainly of plastics with some small elements (brackets and screws) made of metal.

The base of the article is provided with 4 cable entry points. When the article is fully assembled, the base is fixed to the cylindrical plastic covering of the article by a detachable round clasp.

Inside, there is a splice tray made of plastics, attached to the base of the article. This tray contains specific grooves. At the time of presentation the article is not equipped with any connectors.

The article as a whole is intended for the preservation of cables.

Classification (Combined Nomenclature (CN) code)

3926 90 97

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the CN and by the wording of CN codes 3926, 3926 90 and 3926 90 97.

Classification under subheading 8536 70 00 as ‘connectors for optical fibres, optical fibre bundles or cables’ or under subheading 8536 90 10 as ‘connections and contact elements for wire and cables’ (which are electrical apparatus for making connections) is excluded, as the article in question is just a box. It is neither equipped with connectors for optical fibres, optical-fibre bundles or optical cables nor does it possess any ‘connections and contact elements for wire and cables’.

Classification under heading 8538 as ‘parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 ’ is also excluded as due to the absence of connectors, contacts or provisions therefore, the article can be considered neither electrical apparatus of heading 8536 nor an identifiable part thereof.

Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics.

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 25 June 2019