New regulation
A new regulation was published on 6 August 2021:
L 294/5
Reg. 2021/6017
This is not considered a change in Northern Ireland practice.
Description of goods
An article (so called clip camera lens) consisting of a lens made of glass in a plastic mounting equipped with a ‘clip-on’ attachment.
The article is designed to be used with single-lens cameras integrated in smartphones, tablets and other similar devices.
When the article is attached to the lens of the camera, by means of the clip-on attachment, it provides a wider field of view to the camera.
Classification (Combined Nomenclature (CN) code)
9002 11 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9002 and 9002 11 00.
Due to its objective characteristics (presence of a clip-on attachment serving to attach to the lens of a single-lens camera), the article is intended to be used with an optical instrument (camera) as a lens system that faces an object and gives an image of it.
Therefore, the article is an objective lens within the meaning of heading 9002 (see also the Harmonized System Explanatory Notes to heading 9002, third paragraph).
The wording of CN code 9002 11 00 covers objective lenses for cameras, without specifying any particular type of camera, and does not exclude objective lenses for cameras integrated in other articles which themselves are not classified as cameras.
Therefore, the article is to be classified under CN code 9002 11 00 as an objective lens for cameras.
Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.