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Information for ruling 600005536

This section is Advance Tariff Ruling

Start date
07 Mar 2023
Expiry date
06 Mar 2026
Description
The dosing cap with pourer helps to prevent the risk of the product being used by children. It ensures safety by using a coordinated press and turn function. It has an ergonomic external finger grip. The cap provides a repeated dose as well as ensuring the product lasts longer. It is environmentally friendly. Product colour is white and measures 45mm L x 45 mm W x 52 mm H, weighs 18 grams. It is made from Polypropylene Masterbatch. In total 800 items are packaged in a cardboard box. The cap is sold separately not supplied with the bottle.
Keywords
  • PLASTICS
  • NOT FOR YOUNG CHILDREN
  • PUT UP FOR RETAIL SALE
  • SCREW CAPS
  • 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; stoppers, lids, caps and other closures, 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 392350 - stoppers, lids, caps and other closures. 8 Digit code - 39235010 - caps and capsules for bottles. Also classified in accordance with: HSEN To Heading 392350 (C)