Information for ruling 600006748
This section is Advance Tariff Ruling
- Start date
- 23 May 2023
- Expiry date
- 22 May 2026
- Commodity code
- 8513100000 (opens in new tab)
- Description
- 5 Led keyring torch These are ideal to take on the go for multi-purpose use providing a bright glow. 5 LED Portable LED torch Long lasting, lightweight and durable Made of: ALUMINUM ALLOY Packing Style: TIE CARD
- Keywords
-
- KEY RINGS
- FOR LIGHTING
- LED
- FANCY TORCHES
- 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 (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512. GIR 5(b) Has been used to identify the type of packaging. GIR 6 Has been used to classify the goods to subheading level 851310 - Lamps. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8513 Note (7)