Information for ruling 600011070
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2024
- Expiry date
- 19 Aug 2027
- Commodity code
- 9004901000 (opens in new tab)
- Description
- The product consists of two optical elements made of organic plastic with a plastic frame, which are inserted into a mixed reality headset (AR/VR glasses) for vision correction in order to provide a better user experience for users who normally wear spectacles; smaller magnets are attached to the plastic frame, which are used to insert the optical element into the mixed reality headset (AR/VR glasses). The product is supplied separately from the AR/VR glasses. The Optical Inserts are an insert that is intended to provide vision correction for a better user experience while wearing the headset. Users who normally wear eyeglass lenses, or who otherwise require vision correction, should insert the Optical Inserts into the headset to comfortably view the image displayed. Optical Inserts are designed for use solely with this product. Optical Inserts cannot be used while driving a vehicle, operating heavy machinery, or in any other situation that requires attention to safety.
- Keywords
-
- INSERTS
- FOR SPECTACLES
- LENSES
- OPTICAL
- OF PLASTIC
- FRAMES
- HEADSETS
- 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 9004 - Spectacles, goggles and the like, corrective, protective or other. Gir 6 - has been used to classify the goods to subheading level 900490 - Other than sunglasses. Eight Digit Code - 90049010 - With lenses of plastics. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 9004