Information for ruling 600014043
This section is Advance Tariff Ruling
- Start date
- 25 Nov 2025
- Expiry date
- 24 Nov 2028
- Commodity code
- 8513100000 (opens in new tab)
- Description
- 4 x 9 LED phosphorescent torch in different colours; each 9cm in length. Strontium Aluminate coated, waterproof with an IP rating of 64 and with a brightness of 13000-15000 mcd. They have a 7.5cm wrist strap, a rubber on/off push switch and anti-slip shockproof casing. The torches require 3 AAA batteries, and they glow in the dark. Approx. weight of 0.05kg. The goods are available in a choice of colour: pink, yellow, blue and green. Packaged in a cardboard box.
- Keywords
-
- WITH LIGHT EMITTING DIODE
- PORTABLE
- STRONTIUM
- PUT UP FOR RETAIL SALE
- GLOW IN THE DARK
- 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 5b – has been used to identify the type of packaging – cardboard box. GIR 6 – has been used to classify the goods to subheading level – 851310 - Lamps. 8 Digit code – 85131000 - Lamps. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8513.