Information for ruling 600010782
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2024
- Expiry date
- 03 Jul 2027
- Commodity code
- 8513100000 (opens in new tab)
- Description
- A torch made of a rod-shaped plastic housing with fixed LED light source. This is a bright red light which preserves natural night vision for night hikes and map reading. The torch has a single on/off switch that glows in the dark, a belt hook, an anti-roll feature and has a battery compartment. Can be held in the hand during use. Packaged for retail sale in a retail box. Colour - Green
- Keywords
-
- PORTABLE
- LED
- FOR LIGHTING
- LED LAMPS
- TORCH
- READING AIDS
- POCKET LAMPS
- 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: GIR 1 - has been used to classify this product by the terms of heading - 8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level - 851310 - Lamps ALSO CLASSIFIED IN ACCORDANCE WITH: Harmonized System Explanatory Notes (HSEN) to heading 8513