Information for ruling 600010785
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2024
- Expiry date
- 03 Jul 2027
- Commodity code
- 9005100000 (opens in new tab)
- Description
- This a plastic Pocket sized lightweight binoculars, ideal for outdoor adventures. features 4 x 30 magnification and break away lanyard. built in compass for additional navigation and learning. Packaged in card retail box.
- Keywords
-
- PLASTICS
- LIGHTWEIGHT
- NAVIGATION EQUIPMENT
- MAGNIFIERS
- PUT UP FOR RETAIL SALE
- BINOCULARS
- 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 – 9005 - Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy GIR 5(b) has been used to identify the type of packaging - Packaged in card retail box. GIR 6 has been used to classify the goods to subheading level - 900510 - Binoculars Also classified in accordance with: Harmonised system explanatory notes (HSENs) note (1) to heading 9005