Information for ruling 600011594
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 unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors. It has a plastic backing plate, a heating element. It also contains electrical and cosmetic plastic elements necessary to perform its function as a rear view mirror. It does not include the protective housing.
- Keywords
-
- OF GLASS
- REAR-VIEW MIRRORS
- PLASTICS
- FOR MOTOR VEHICLES
- NOT COMPLETE
- MIRRORS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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: Harmonized System Explanatory Notes (HSEN) to heading 7009