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Information for ruling 600010778

This section is Advance Tariff Ruling

Start date
18 Oct 2024
Expiry date
17 Oct 2027
Description
A night sky projector, instruction leaflet and poster. Included with the projector are 4 discs and it can project images up to 3.65m wide. There is an internal motor which enables the images to rotate on your wall or ceiling, there is an adjustable projector angle together with an auto shutoff. The images on the 4 discs depict solar systems, constellations, moons and star lights. It can also be used as a night light. From reviewing the sample received, the light source and lens project crisp and ultra-sharp images on to walls or ceilings. The included slide discs provide educational material, in that one of the discs shows all the planets and their positioning found in the solar system. Another shows star constellation & formations which are all labelled. The poster depicts the solar system. In the leaflet is a secret code, enabling the user to access to online space information. The projector requires 3 AA batteries (not included). The recommended age is 8years +. It is packaged within a closed cardboard box for retail sale.
Keywords
  • STARS
  • PUT UP FOR RETAIL SALE
  • IMAGE PROJECTORS
  • WITH PLANETS
  • PROJECTORS
  • INTERNAL MOTOR
  • SLIDE PROJECTORS
  • NIGHT LIGHT
  • BATTERY OPERATED
  • OF PLASTIC
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 9008: Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. GIR 3B - Has been used as the projector is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: cardboard box. GIR 6 - Has been used to classify the goods to subheading level 900850: Projectors, enlargers and reducers. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 90 IV Harmonised System Explanatory Notes (HSEN) to heading 9008 note A