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Information for ruling 600012934

This section is Advance Tariff Ruling

Start date
20 May 2025
Expiry date
19 May 2028
Description
The product is a vehicle rear view mirror, designed to provide a live video feed of the rear of the vehicle in all driving operations within the core display. Includes self dimming feature and plastic casing with an integrated circuit. Specifications include: - Display providing rear of vehicle live camera feed from camera. - PCB’s - Vehicle mounted component to instrument panel - Software integrated - Temperature sensor - Mounting screws, stock option from BOM - Network connection
Keywords
  • PLASTIC CASE
  • INTEGRATED CIRCUITS
  • REAR-VIEW MIRRORS
  • FOR MOTOR VEHICLES
  • OF GLASS
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 3B - has been used as the rear view mirror is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 700910 - Rear-view mirrors for vehicles. 10-digit code 7009100060 - Electrochromic self-dimming inside rear-view mirror: -with a mirror support -in a plastic casing and -with an integrated circuit, -whether or not with a high beam assistant, -whether or not with a digital compass, -whether or not with a garage door opener, -whether or not with an integrated toll module, -whether or not with a camera for driver and/or cabin monitoring, -whether or not with an infrared filter, for use in the manufacture of motor vehicles of chapter 87 Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 7009