Information for ruling 600009974
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2024
- Expiry date
- 28 Feb 2027
- Commodity code
- 9013808000 (opens in new tab)
- Description
- A set of 6 plastic magnifying glasses, which each have a 4.5x magnification. The magnifying glasses measure 20cm (L). The magnifying glasses have built-in stands to allow for hands-free viewing. The set are packaged in retail cardboard packaging.
- Keywords
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- 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).