Keywords
Summary

Keywords

Common Customs Tariff - Tariff headings - Uninterruptible power supply - Classification under subheading 85.01.B.II

Summary

An electrical apparatus which is an `uninterruptible power supply' consisting, on the one hand, of a cabinet containing a rectifier/charger, an inverter and a static bypass switch and, on the other, of a cabinet housing a sealed lead-acid accumulator battery must be classified under tariff subheading 85.01.B.II as `transformers, static converters, rectifiers and rectifying apparatus'. General Rule 3(b) on the interpretation of the nomenclature of the Common Customs Tariff provides that the classification of products made up of different components depends on the material or component which gives them their essential character. Since the product in dispute is designed to regulate and ensure a permanent power supply, it is the rectifier/charger cabinet which confers on it its essential character, whereas the accumulator cabinet is of only secondary importance.