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This section is Advance Tariff Ruling Information for ruling 600016085
- Start date
- 07 Sep 2026
- Expiry date
- 06 Sep 2029
- Commodity code
- 9011800000 (opens in new tab)
- Description
- An illuminated plastic microscope set with interchangeable magnification settings of 100x, 300x and 450x. The microscope is made principally of ABS plastic and incorporates internal electrics, LEDs and a battery compartment for 2 AAA batteries (not supplied). It is supplied with prepared specimen slides, blank slides, slide covers, labels, collecting vials, a stirrer, a Petri dish with magnifier, a separate magnifier, tweezers and an instruction booklet. The set is intended for viewing prepared and collected specimens such as algae, plastic and synthetic fibres. Packed for sale in a box
- Keywords
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- MICROSCOPE
- MAGNIFIERS
- MICROSCOPES
- MICROSCOPE SLIDES
- 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 9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 9011.80 Other microscopes Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9011 WCO Opinion to subheading 9011.80