Information for ruling 600005270
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2023
- Expiry date
- 03 Jan 2026
- Commodity code
- 8481801190 (opens in new tab)
- Description
- Bath mixer tap. Materials of construction include stainless steel for the body, brass for fittings, zinc and plastic. Fitted to baths to control the flow of hot and cold water. Separate hot and cold water supplies are combined to flow from a single central tap. A control valve is located on the tap itself to allow for a separate shower system (not the subject of this classification) where the water can be diverted to it. Item is packaged in a box with a barcode label.
- Keywords
-
- TAPS, COCKS AND VALVES
- SANITARY WARE
- FOR BATHROOMS
- OF STAINLESS STEEL
- MIXING VALVES
- 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)) GIR 1 has been used to classify this product by the terms of heading 8481 - Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading – 8481 80 – Other appliances Code to 8 digits – 8481 80 11 - Taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures Code to 10 digits – 8481 80 11 90 – Other than for use in certain types of aircraft Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading - 8481