Information for ruling 600007634
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 8513100000 (opens in new tab)
- Description
- The product is a 7 led ultra-bright head light made of polyester and elastane with an adjustable strap. It is ideal to use in outdoor settings, camping, DIY and professional use. Packaged in a double blister card.
- Keywords
-
- LED
- OF POLYESTER
- OF ELASTANE
- PORTABLE
- 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 5B has been used to identify the type of packaging - Packaged in a double blister card. GIR 6 has been used to classify the goods to subheading level 851310 - Lamps. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (2) to heading 8513