Information for ruling 600011592
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2024
- Expiry date
- 16 Oct 2027
- Commodity code
- 7009100050 (opens in new tab)
- Description
- An electro-cromic auto dimming mirror which has a heating element and plastic backing plate. It also contains electrical and cosmetic plastic elements necessary to perform its function as a rear-view mirror and includes the blind spot module. It does not include the protective housing. The mirror will then be manufactured into finished rear view mirrors for cars.
- Keywords
-
- OF GLASS
- OF PLASTIC
- REAR-VIEW MIRRORS
- FOR VEHICLES
- WITH CAMERA
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 7009 - Glass mirrors, whether or not framed, including rear-view mirrors. GIR 2a has been used as the goods are unfinished. GIR 6 has been used to classify the goods to subheading level 700910 - Rear-view mirrors for vehicles. 10-digit code 7009100050 Unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors: - whether or not equipped with plastic backing plate, - whether or not equipped with a heating element, - whether or not equipped with Blind Spot Module (BSM) display. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 7009