Information for ruling 600008139
This section is Advance Tariff Ruling
- Start date
- 21 Aug 2023
- Expiry date
- 20 Aug 2026
- Commodity code
- 9004109900 (opens in new tab)
- Description
- Sunglasses, of 4 different designs each model has on the frame 0.25 carat of real diamonds, not imitation and enamel and gold of a pattern that goes along the top of the glasses and around on to the arms over the ears. The lenses are made from glass and on the bridge of the nose is pads ceramic. The frame is made from semi-synthetic material of plastic and comes with a protective glass case .
- Keywords
-
- DIAMONDS
- WITH GOLD
- OF GLASS
- LENSES
- OF PLASTIC
- SUNGLASSES
- PUT UP FOR RETAIL SALE
- SPECTACLE LENSES
- 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 9004: Spectacles, goggles and the like, corrective, protective or other GIR 6 has been used to classify the goods to subheading level 900410: Sunglasses 8 Digit code 90041099: Other than with lenses optically worked; other Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) 90.04