Information for ruling 600010697
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2024
- Expiry date
- 03 Jul 2027
- Commodity code
- 9102120000 (opens in new tab)
- Description
- Wrist watch which has a carbon reinforced ABS plastic construction with a stainless steel case back. Includes opto-electronic display which displays time date and day. The watch is water resistant to 50M and includes a compass function, 4 Countdown modes including a Vibrate function, countdown timer with synchro, stopwatch timer, key lock function, shock and impact resistant construction, electro luminescent backlight, alarm function, audible alarm and alert sounds and sleep mode
- Keywords
-
- WITH DISPLAY
- WATER RESISTANT
- WRIST WATCHES
- OF PLASTIC
- OF STAINLESS STEEL
- 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)). General interpretative rules (GIR)s: 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9102 - wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101 GIR6 has been used to classify the goods to subheading level 910212 - with opto-electronic display only Also classified in accordance with:- General notes to chapter 91 Harmonised System Explanatory Notes (HSEN) to heading 9102