Information for ruling 600010842
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2024
- Expiry date
- 22 Jul 2027
- Commodity code
- 9105210000 (opens in new tab)
- Description
- A battery powered clock with a face decorated by pictures of twelve different birds A bird sound announces each hour Bird guide, Instruction manual included Requires 3 AA batteries, which are not included with the product
- Keywords
-
- BATTERY OPERATED
- CLOCKS
- WALL CLOCKS
- BIRDS
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 9105 other clocks GIR3b has been used as the clock is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 910521 wall clocks - electrically operated Also classified in accordance with: Harmonized system explanatory notes (HSENs) to heading 9105