Information for ruling 600010747
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2024
- Expiry date
- 21 Aug 2027
- Commodity code
- 9004101000 (opens in new tab)
- Description
- A pair of black sunglasses with optically worked lenses made of polarised bifocal polycarbonate (PC) plastic. The sunglasses have a black plastic frame with black tinted UV400 lenses. The lenses of the sunglasses are polarised. There is writing on the frame. 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 90041010 – With lenses optically worked Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 90 Harmonised System Explanatory Notes (HSEN)s to Heading 9004