Information for ruling 600011599
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2024
- Expiry date
- 21 Nov 2027
- Commodity code
- 7009100050 (opens in new tab)
- Description
- An unfinished external re-view mirror assembly for a vehicle. The assembly unit contains all the structural, electrical and cosmetic plastic elements necessary to perform its function as a rear view mirror but without the protective housing which is required for a completed item. The mirror contains the electro-cromic auto-dimming feature with heating element and plastic back plate. Once attached to the vehicle the mirror can be electrically folded and programmed by the user to reset the electro-cromic glass to a previously set position. The mirrors are exported without their protective housing and holder which are required to complete the mirror.
- Keywords
-
- FOR VEHICLES
- OF PLASTIC
- REAR-VIEW MIRRORS
- NOT COMPLETE
- FOR MOTOR VEHICLES
- OF GLASS
- 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 7009 - Glass mirrors, whether or not framed, including rear-view mirrors. GIR 2a has been used as the goods are incomplete unfinished - the protective housing will be fitted at a later date. GIR 6 has been used to classify the goods to subheading level 700910 - Rear-view mirrors for vehicles. 10 Digit Code 7009100050 - Unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors: - whether or not equipped with plastic backing plate, - whether or not equipped with a heating element, - whether or not equipped with blind spot module (bsm) display. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) notes to heading 7009.