Information for ruling 600010134
This section is Advance Tariff Ruling
- Start date
- 22 May 2024
- Expiry date
- 21 May 2027
- Commodity code
- 7007198095 (opens in new tab)
- Description
- A screen protector for a smartwatch. It is made from tempered glass and polycarbonate material. It is robust and waterproof, providing complete protection from scratches and bumps. It comes in sizes 38mm, 40mm and 42mm and various colours.
- Keywords
-
- TOUGHENED, GLASS
- POLYCARBONATES
- FOR PROTECTION
- WATERPROOF
- WATCH CASES
- TEMPERED
- 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 7007 - Safety glass, consisting of toughened (tempered) or laminated glass. GIR 3b has been used to determine that the tempered glass is the essential character. GIR 6 has been used to classify the goods to subheading level 700719 - Toughened (tempered) safety glass, other than of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels. 8-digit code 70071980 - Other than Enamelled, Other than Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer. 10-digit code 700719895 - Other than solar glass consisting of tempered soda-lime-flat-glass, with an iron content of less than 300 ppm, a solar transmittance of more than 88% (measured according to am1,5 300-2500 nm), a resistance to heat up to 250° c (measured according to EN 12150), a resistance to thermal shocks of? 150 k (measured according to EN 12150) and having a mechanical strength of 90 n/mm 2 or more (measured according to EN 1288-3). Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 7007 - Note (A). WCO Opinion to 7007.19 - Opinion 1.