Information for ruling 600005535
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2023
- Expiry date
- 22 Feb 2026
- Commodity code
- 3923301000 (opens in new tab)
- Description
- The product is a bottle made from High Density Polyethylene (HDPE) that comes in a natural colour. It is light weight and is used for storing liquids. The holding capacity is 1.5 litres. Its measurements are 135 mm L x 85 mm W x 224 mm H. Weight 66 grams. The product comes packaged in a cardboard box.
- Keywords
-
- FOR LIQUIDS
- FOR STORAGE OF GOODS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BOTTLES
- 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 3923 - articles for the conveyance or packing of goods, of plastics GIR 5b - has been used to identify the type of packaging - packaged in a cardboard box GIR 6 - Has been used to classify the goods to subheading level 392330 - carboys, bottles, flasks and similar articles. 8 digit code - 39233010 - of a capacity not exceeding two litres. Also classified in accordance with: HSEN To Heading 3923 Note (A) ii