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Information for ruling 600010590

This section is Advance Tariff Ruling

Start date
11 Jul 2024
Expiry date
10 Jul 2027
Description
Augmented Reality Glasses The main components include Micro-OLED screens, optical modules, circuit boards, and other parts. There is no battery inside the product. When connected to external devices, the power supply needs to be provided by the external device. - Lens: Glass - Hinge: SUS - Side key: PC+TPU - Temple: PC/PC+TPE The reality glasses can connect to external devices (such as compatible smartphones, handheld game consoles, computers, or relevant adapters) via a USB-C interface. The product receives video signals from external devices through the USB-C port. After receiving the video signal, the product converts and transmit the video signal to the Micro-OLED screen for display. The optical module for the reality glasses is based on Birdbath solution. The light emitted by the Micro-OLED screen undergoes multiple reflections and refractions after passing through the optical module, projecting onto the user's eyes. This creates an approximately 130-inch-sized image visible to the user at a distance of about 4 meters in front of their eyes. The audio signal transmits from the host device to the reality glasses through the USB-C port, and after processing by the circuit board, it delivers to the speaker units for output. Each set is packed in a plastic + PU glasses case, then putting into another outer paper box as the final package.
Keywords
  • WITH ORGANIC LIGHT-EMITTING DIODES (OLED)
  • FOR ENTERTAINMENT
  • WITH SOUND
  • VIDEO GLASSES
  • WITH USB SLOT
  • SPECTACLES
  • MONITORS
Justification
Classification has been determined in accordance with the following: 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 8528: Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 852852: Other monitors; Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 8 Digit code 85285299: Other than of a kind solely or principally used in an automatic data-processing system of heading 8471; Other than with a screen of the liquid crystal display (lcd) technology Also classified in accordance with: Section Note 3 to Section XVI Harmonized System Explanatory Note (HSEN's) to heading 85.28 (1) (A) MONITORS CAPABLE OF DIRECTLY CONNECTING TO AND DESIGNED FOR USE WITH AN AUTOMATIC DATA PROCESSING MACHINE OF HEADING 84.71