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Information for ruling 600009628

This section is Advance Tariff Ruling

Start date
19 Jan 2024
Expiry date
18 Jan 2027
Description
A bench top magnifier with 8x high efficiency white LED lights with adjustable output intensity and a homogenous light beam. The magnifier has a 3.5 dioptre lens with touch panel controls. Its power output is 100-240v, 80w and has built in thermal protection. The magnifier has an articulated arm which can reach 132 cm and can be bench or wall mounted. The magnifier includes a choice of UV, violet, blue, blue/green, orange, red and infra-red (IR) LED modules. It is used for general search and fluorescence examination in the laboratory for forensic evidence. The magnifier comes with a dust cover.
Keywords
  • FOR SCIENTIFIC RESEARCH
  • FOR FORENSIC USE
  • LED
  • MAGNIFIERS
  • LENSES
  • BENCH MOUNTED
  • WALL MOUNTED
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 9013 - Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter. GIR 6 - has been used to classify the goods to subheading level 901380 - Other devices, appliances and instruments. 8 digit code 90138080 - Other than passive optical splitters, not containing any electrical or electronic elements, for telecommunications. Also classified in accordance with: Harmonized system explanatory notes (HSEN) General Note (I) to Chapter 90 Harmonized system explanatory notes (HSEN) Note 2 to Heading 9013