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Information for ruling 600008433

This section is Advance Tariff Ruling

Start date
18 Sep 2023
Expiry date
17 Sep 2026
Description
A make up mirror with frame made from Polypropylene. The size of the mirror including frame is 13x18cm. The mirror is ideal for use when applying make-up and is an ideal size to be place in a bag.
Keywords
  • OF POLYPROPYLENE
  • OF GLASS
  • HAND MIRRORS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • FRAMED
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 7009 - Glass mirrors, whether or not framed, including rear-view mirrors GIR 5 (b) has been used to identify the type of packaging - Polybag with Header. GIR 6 - Has been used to classify the goods to subheading level 7009 92 Other than rear-view mirrors for vehicles - Framed. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) to heading 7009 refers