Information for ruling 600009539
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2024
- Expiry date
- 22 Jan 2027
- Commodity code
- 9405920090 (opens in new tab)
- Description
- The product is a Honeycomb filter for spotlights, it is a small plastic disc shaped material with a honeycomb cut out pattern. Its primary purpose is to securely attach to the light and effectively diminish the intensity of brightness. Each box contains a single filter, with measurements of 30x30x20mm and a weight of 0.6 KGS.
- Keywords
-
- HONEY-COMBED
- PLASTICS
- SPOTLIGHTS
- REDUCED
- FILTERED
- 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 (GIRS) GIR 1 has been used to classify the product by the terms of heading 9405 Luminaires and lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light sources, and parts thereof not elsewhere specified or included GIR 5b has been used to identify normal packaging for transport-brown box GIR 6 has been used to classify the goods to subheading level 940592 parts of plastic 10 digit code 9405920090 other than parts of articles of subheading no 940510 or 940560 for use in civil aircraft Also Classified in Accordance with: HSENS 'parts' to 9405