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Information for ruling 600006462

This section is Advance Tariff Ruling

Start date
14 Apr 2023
Expiry date
13 Apr 2026
Description
4" 2 way cosmetic mirror. One side is a 4 inch regular circle mirror and the other is a twice magnifying mirror. Multi purpose use, convenience when travelling or for desks. 360 swivel design on a stainless steel frame. Packed in plastic with a insert card 4 Inch 2 Sided mirror Perfect to have when travelling Small stand 360 Swivel design
Keywords
  • MIRRORS
  • HAND MIRRORS
  • OF GLASS
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 7009 - Glass mirrors, whether or not framed, including rear-view mirrors GIR 5 (b) has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 7009 92 Other than Rear-view mirrors for vehicles - Framed. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) to heading 7009 refers HSEN to heading 8306 (C) refers