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Information for ruling 600009972

This section is Advance Tariff Ruling

Start date
29 Feb 2024
Expiry date
27 Feb 2027
Description
A box of 6 plastic bug jars, which each have a magnifying lens of 3.5x magnification contained in the lid of the jar. The lid screws onto the jar to contain bugs/insects and the jar has small air holes for safety. The jars measure 11cm (H) x 8cm (W). The bug jars are packaged in a retail cardboard packaging box.
Keywords
  • FOR CHILDREN
  • MAGNIFIERS
  • OF PLASTICS
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 5b has been used to identify the type of packaging – Retail cardboard packaging. 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) to Chapter 90 - General note (I). Harmonized System Explanatory Notes (HSEN) to heading 9013 - Note (2).