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Information for ruling 600014161

This section is Advance Tariff Ruling

Start date
24 Nov 2025
Expiry date
23 Nov 2028
Description
The sunglasses have an Anti-glare side-shield. Hydrophobic outer coating sheds water and reduces salt residue. FFT - Floating Frame Technology. 7-layer TAC Polarized lens for reduced glare and 100% UV 400 protection. The lenses are made from TAC- Tri acetate. The sunglasses are available in a variety of colours.
Keywords
  • LENSES
  • SUNGLASSES
  • FRAMES
  • POLARIZED
  • OF PLASTIC
  • SPECTACLES
  • SPECTACLE LENSES
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)). GIR 1 has been used to classify this product by the terms of heading 9004: Spectacles, goggles and the like, corrective, protective or other 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: Harmonized System Explanatory Notes (HSENs) 90.04