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Information for ruling 600008363

This section is Advance Tariff Ruling

Start date
13 Sep 2023
Expiry date
12 Sep 2026
Description
Interior lighting for vehicle, this is made from plastic particles and then moulded into the desired shape. Once the cable is in shape it is then painted, and electronic parts semiconductor, resistance, capacitance and diode are then mounted onto a PCB board. This is all assembled together to create the final light to increase atmosphere in the car.
Keywords
  • PLASTICS
  • FOR VEHICLES
  • FOR MOTOR VEHICLE INDUSTRY
  • CABLES
  • FOR LIGHTING
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) GIR 1 has been used to classify this product by the terms of heading 8512 - Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles GIR 6 has been used to classify the goods to subheading level 8512.20 - Other lighting or visual signalling equipment 10-digit code 85122000.90 – Other than elsewhere specified in this subheading Also classified in accordance with: HSEN 8512