Information for ruling 600011598
This section is Advance Tariff Ruling
- Start date
- 08 Nov 2024
- Expiry date
- 07 Nov 2027
- Commodity code
- 7009100050 (opens in new tab)
- Description
- An unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors, which contains a heating element, plastic backing plate and a blind spot module (BSM) display.
- Keywords
-
- OF GLASS
- INCOMPLETE
- REAR-VIEW MIRRORS
- MIRRORS
- FOR VEHICLES
- 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 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 Note (HSENs) to Heading 7009