Information for ruling 600014886
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2026
- Expiry date
- 21 Jan 2029
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A pair of plastic goggles together with 22 interchangeable lenses. A combination of lenses can provide 17 different optical effects. The lenses are placed within a slot in the top of the goggles allowing the wearing to see the various effects. The lenses include wide angle, coloured, polarised, split vision, faceted, spectrum. Recommended age is 6 years and over. It is packaged within a closed card box for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- LENSES
- GOGGLES
- FOR CHILDREN
- GLASSES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds. GIR 5 (b) - Has been used to identify the type of packaging: Closed card box. 8 DIGIT CODE 95030095: Other than elsewhere specified; Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than elsewhere specified. Also classified in accordance with: General section notes to Chapter 90 note 1 k (exclusion) Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)