Information for ruling 600013194
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 unit. This unit is an optional extra for a microfilm scanner. It is a small piece of kit which fits inside the machine enabling a modified lens (complete with an auto focus lens modification kit, not subject to this ATaR) to focus automatically rather than manually. The microfilm machines meet the criteria for being a product of 8471 and the auto focus unit 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.