Information for ruling 600006292
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 9004901000 (opens in new tab)
- Description
- Reading spectacles with lenses in-cased within a Slim frame.The reading glasses have lenses made from 100% AC, acrylate,within a polycarbonate frame, which are available in colours Black and Grey.The lenses come in varying strengths: +1.00, +1.50, +2.00, +2.50, +3.00 and +3.50. Packed in inner cartons.
- Keywords
-
- POLYCARBONATES
- OF PLASTIC
- SPECTACLES
- SPECTACLE FRAMES
- READING AIDS
- OPTICALLY WORKED
- FOR CORRECTION OF VISION
- 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 9004 - Spectacles, goggles and the like, corrective, protective or other. GIR 5b - Has been used to identify the type of packaging - Packed in inner cartons. GIR 6 - Has been used to classify the goods to subheading level 9004 90 - Other than sunglasses. 8 - Digit Code 900490 10 - With lenses of plastics. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 9004.