Information for ruling 600006146
This section is Advance Tariff Ruling
- Start date
- 13 Apr 2023
- Expiry date
- 12 Apr 2026
- Commodity code
- 9005800000 (opens in new tab)
- Description
- This is a telescope which sits on a tripod and can be portable. It has a 42mm diameter lens with a 20 x 40 magnification. It can be used as a lightweight table top or handheld. It comes supplied with an eye piece and dust caps for protection and to keep it clean. It is aimed for children aged 8 years upwards. It is packaged in a cardboard box.
- Keywords
-
- FOR ENTERTAINMENT
- OBJECTIVE LENS
- PUT UP FOR RETAIL SALE
- TABLE TOP TRIPOD
- FOR CHILDREN
- HANDHELD
- MAGNIFIERS
- WITH EYEPIECE
- TELESCOPES
- WITH DUST CAPS
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 9005 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. GIR 5(b) has been used to identify the type of packaging: It is packed in a cardboard box. GIR 6 has been used to classify this product by the terms of heading 900580 - Other instruments. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to chapter 90 General Note (l) HSEN to heading 9005 - Note 2