Information for ruling 600003725
This section is Advance Tariff Ruling
- Start date
- 20 May 2022
- Expiry date
- 19 May 2025
- Commodity code
- 8513100000 (opens in new tab)
- Description
- Head Torch – A torch in the shape of a dinosaur head, that is worn on the head. It is constructed from plastic and has an adjustable head strap. Its features include two tilt angles for illumination, and a roar sound effect. It is packaged in a cardboard box.
- Keywords
- HEADGEAR PORTABLE FOR LIGHTING ELECTRIC LAMPS LAMPS BY BATTERY
- Justification
- Classification has been determined in accordance with the following: - For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512. GIR 5B Has been used to identify the type of packaging. GIR 6 Has been used to classify the goods to subheading level 851310 - Lamps. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8513 - note (2).