Information for ruling 600005865
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2023
- Expiry date
- 02 Mar 2026
- Commodity code
- 8512909000 (opens in new tab)
- Description
- Diffuser Flat Panel Frosted polycarbonate light diffuser panel (approx. 500 x 60 x 1.25mm) primarily used internally within emergency and commercial motor vehicles. Diffuser panel slots into aluminium extrusion and is used to evenly diffuse the light being emitted from LEDs and light guide panel behind. Diffuser panels are wrapped in a plastic bag and packaged in a corrugated cardboard box - 500 items per box.
- Keywords
-
- POLYCARBONATES
- FOR MOTOR VEHICLES
- LIGHT DIFFUSERS
- FOR LIGHTING
- LIGHT PARTS
- 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)). GIR 1 has been used to classify this product by the terms of heading 8512: Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 851290: Parts 8 Digit code 85129090: Other than of apparatus of subheading 8512 30 10 Also classified in accordance with: Section Note 2(b) to Section XVI Chapter Note 1(f) to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 85.12 (7) & PARTS Harmonized System Explanatory Note (HSEN's) to heading 94.05 (g)