Information for ruling 600014888
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 8513100000 (opens in new tab)
- Description
- A battery operated portable torch in the shape of a dinosaur head, that is worn on the head. It is constructed of plastic and has an adjustable head strap. It features includes 2 tilt angles for illumination and a roar sound effect. Packaged in a card box. Retailed for children over 3 years old.
- Keywords
-
- PORTABLE
- WITH SOUND
- OF PLASTIC
- ANIMAL SHAPED
- BY BATTERY
- TORCH
- 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. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8513