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Information for ruling 600004866

This section is Advance Tariff Ruling

Start date
10 Jan 2023
Expiry date
09 Jan 2026
Description
The Lightup Headband is made from plastic and has LED lighting, the headband has teeth . This can be placed on the head and has a switch to turn the lighting on for the headband to light up. It comes packed on a backing card with an acetate box.
Keywords
  • LED
  • OF PLASTIC
  • HEADGEAR
  • TEETH
  • ILLUMINATED SIGNS
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 – 9615 - Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level – 961511 – Combs, hairs-slides and the like of hard rubber or plastics Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 9615 Harmonised system explanatory notes (HSENs) to 9405 Harmonised system explanatory notes (HSENs) to 6507 Harmonised system explanatory notes (HSENs) to 8513