Information for ruling 600013272
This section is Advance Tariff Ruling
- Start date
- 10 Jun 2025
- Expiry date
- 09 Jun 2028
- Commodity code
- 9004109100 (opens in new tab)
- Description
- Sunglasses with removable adjustable headband. They have floating frame technology (FFT) with impact resistant polycarbonate polarized lens, 100% UV 400 protection and anti-glare side shield and have a water-resistant coating. They are available in two colours blue and black/silver mirror. Packaged in a fabric sleeve and cardboard box.
- Keywords
-
- FOR PROTECTION AGAINST THE SUN
- OF PLASTIC
- POLARIZED
- SUNGLASSES
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 9004 - Spectacles, goggles and the like, corrective, protective or other GIR 5b has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 900410 – Sunglasses 8-Digit code 90041091- Other than with lenses optically worked; With lenses of plastics Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 9004