Information for ruling 600013193
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2025
- Expiry date
- 26 Jun 2028
- Commodity code
- 8473308000 (opens in new tab)
- Description
- An auto focus lens modification kit, which is a plastic mount with a magnet in it. The user would put a lens inside the mount (lens not subject to this ATaR). The magnet inside the mount will automatically turn the lens into a pre-determined certain position. This kit is an optional extra for a microfilm viewer/reader. It is a modification kit which can be fitted to any zoom lens that is to be used for auto focusing a lens, instead of manually focusing. The kit is fitted to the lens and can only work if the microfilm machine has an auto focus kit (not subject to this ATaR) fitted into it. The microfilm machines meet the criteria for being a product of 8471 and the auto focus lens modification kit is an accessory to the machine.
- Keywords
-
- FOR LENSES
- LENSES
- OF PLASTIC
- MICROFILM
- COMPUTER ACCESSORIES
- OF PLASTICS
- FOR AUTOMATIC FOCUS
- 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 8473 - Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472. GIR 6 - has been used to classify the goods to subheading level 847330 - Parts and accessories of the machines of heading 8471. 8-digit code 84733080 - Other than electronic assemblies. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVI - Note 2(b). Harmonized System Explanatory Notes (HSEN) to heading 8473.