Information for ruling 600014042
This section is Advance Tariff Ruling
- Start date
- 27 Nov 2025
- Expiry date
- 26 Nov 2028
- Commodity code
- 8513100000 (opens in new tab)
- Description
- Pack of 9 led 10cm torches with batteries included put up for sale in wholesale quantities. The product is designed to be carried around. They come assorted in 4 colours per inner carton - Blue, Yellow, Red and Black. Each torch is 10cm in length and has an 8cm wrist strap. 3x AAA Batteries included. All sizes are approximate. The packaging is designed for transport and display. Blister packaging with an opening for hanging display.
- Keywords
-
- WITH LIGHT EMITTING DIODE
- PORTABLE
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- TORCH
- HANDHELD
- BATTERY OPERATED
- ELECTRICAL
- 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 (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 GIR 5 (b) - Has been used to identify the type of packaging as blister packaging GIR 6 - Has been used to classify the goods to subheading level 8513 10 – Lamps Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (7) to Heading 8513