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Information for ruling 600006886

This section is Advance Tariff Ruling

Start date
19 May 2023
Expiry date
18 May 2026
Description
This item is a projector An easy-to-use star projector that beams images of space onto any surface. Provides a close-up view of stars, planets and more Includes three projector discs, each featuring eight images Designed with an easy-carry handle Includes sturdy plastic stand for when using projector mode Comes with multilingual guide & packaging Features auto shut-off function to conserve battery life Requires 3 AAA batteries Projector in stand measures 17.5cm Made from plastic Retail cardboard packaging
Keywords
  • IMAGE PROJECTORS
  • OF PLASTIC
  • BATTERY-OPERATED
  • PROJECTORS
  • FOR CHILDREN
  • EDUCATIONAL
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 9008 - image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers GIR 5b has been used to identify the type of packaging - retail carboard packaging GIR 6 has been used to classify the goods to subheading level 900850 - projectors, enlargers and reducers Also classified in accordance with: Harmonised system explanatory notes (HSENs) note (A) to heading 9008