Information for ruling 600006291
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2023
- Expiry date
- 04 Apr 2026
- Commodity code
- 9004901000 (opens in new tab)
- Description
- Non-prescription ready to use reading spectacles made of polycarbonate lenses and square style plastic frame. Offered with a range of optical strength options: +1.00, +1.50, +2.00, +2.50, +3.00 and +3.50. Also available in a range of colours. Spectacles are attached to a tie card.
- Keywords
-
- POLYCARBONATES
- LENSES
- EYES
- OF PLASTIC
- SPECTACLE FRAMES
- SPECTACLES
- SPECTACLE LENSES
- 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 9004 - Spectacles, goggles and the like, corrective, protective or other. GIR 5b has been used to identify the type of packaging – Tie on card. GIR 6 has been used to classify the goods to Subheading Level 900490 – Other than Sunglasses. 8 Digit Code: 90049010 – With lenses of plastics. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 9004.