Information for ruling 600006150
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2023
- Expiry date
- 13 Apr 2026
- Commodity code
- 9005800000 (opens in new tab)
- Description
- A pocket sized monocular marketed at children aged 6 years and up. It is telescopic in design, when fully retracted is approximately 25mm in length and can be extended to a total length of approximately 65mm. It has 3x magnification and can be attached to a keyring. Items are packaged 24 to an open display box
- Keywords
-
- OPTICALLY WORKED
- MAGNIFIERS
- TELESCOPIC
- POCKET-SIZED
- PUT UP FOR RETAIL SALE
- MONOCLONAL MONOCULARS
- FOR CHILDREN
- 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 9005 - Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 9005 80 – Other instruments Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 9005 – note 2 refers