Information for ruling 600010039
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2024
- Expiry date
- 13 Mar 2027
- Commodity code
- 9013808000 (opens in new tab)
- Description
- The bug viewing box is a clear plastic carry case with green lid and black handle, Its purpose is to view bugs under magnification, it provides a magnification view of 1.3 x 1.6 x 2.3 from every perspective.. Its design guarantees that the bugs inside remain secure and protected, as it is both escape-proof and water-tight. The box is equipped with breathing holes to ensure proper ventilation. The bug viewing box is packaged in a printed cardboard box, with transparent window.
- Keywords
-
- PLASTICS
- MAGNIFIERS
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- EDUCATIONAL
- 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 9013