Information for ruling 600010930
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2024
- Expiry date
- 16 Jul 2027
- Commodity code
- 8513100000 (opens in new tab)
- Description
- A wearable neck light consisting of two torches affixed to a strap that is worn around the neck. The LED torches are detachable and can be mounted on magnetic surfaces or hand held. Water resistant. The torches are powered by 2 x AA batteries which are not included with the product.
- Keywords
-
- PORTABLE
- LED
- FOR LIGHTING
- BY BATTERY
- TORCH
- 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 - 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 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