Information for ruling 600006884
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 9005100000 (opens in new tab)
- Description
- Real working binoculars See up close with 6x magnification. Durable design allows kids to enjoy hours of outdoor discovery fun and pretend play. Discover the outdoors up close with a real working science tool. Encourages exploration and observation. Ideal for outdoor learning through pretend play. Simple to use, lightweight binoculars feature a big, chunky focus knob and easy-grip design. Chunky focus dial is easy to turn. Includes soft rubber eye pieces and a breakaway lanyard neck strap for safety. Binoculars come with multilingual packaging. Product made from plastic. Retail cardboard packaging.
- Keywords
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- TOYS
- LENSES
- OPTICAL ELEMENTS
- OF PLASTIC
- FOR CHILDREN
- BINOCULARS
- 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 – 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 the type of packaging GIR 6 has been used to classify the goods to subheading level - 900510 - Binoculars Also classified in accordance with: Harmonised system explanatory notes (HSENs) note (1) to heading 9005