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Information for ruling 600008833

This section is Advance Tariff Ruling

Start date
10 Oct 2023
Expiry date
09 Oct 2026
Description
Unmounted copper optical mirror Used inside laser systems to reflect laser light. Made of copper. Machined from copper. Secured and packaged in metal containers to protect the mirror in transport.
Keywords
  • OF COPPER
  • OPTICAL ELEMENTS
  • LASERS
  • MIRRORS
  • UNMOUNTED
  • OF GLASS
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 9001 - optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked GIR 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 9001 90 - other than elsewhere specified in this heading 10 digit code 90019000 90 - other than elsewhere specified in this subheading Also classified in accordance with:- Note 2 (a) to Chapter 90 Harmonized System Explanatory Notes (HSEN) to Heading 9001 (4)