Information for ruling 600010705
This section is Advance Tariff Ruling
- Start date
- 19 Aug 2024
- Expiry date
- 18 Aug 2027
- Commodity code
- 9004109100 (opens in new tab)
- Description
- A pair of black sunglasses. The sunglasses have a black frame with black tinted UV400 plastic lenses. The Lenses of the sunglasses are polarised. The lenses are made of TAC plastic. There is writing on the frame. Available with different coloured lenses. Packaged in a material sleeve and then into a cardboard case.
- Keywords
-
- LENSES
- SUNGLASSES
- SPECTACLE FRAMES
- POLARIZED
- OF PLASTIC
- SPECTACLES
- BLACK
- SPECTACLE LENSES
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 9004 - Spectacles, goggles and the like, corrective, protective or other GIR 5 (b) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 900410 – Sunglasses 8-Digit code 90041091- Other than with lenses optically worked; With lenses of plastics Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 90 Harmonised System Explanatory Notes (HSEN)s to Heading 9004