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Information for ruling 600005645

This section is Advance Tariff Ruling

Start date
20 Feb 2023
Expiry date
19 Feb 2026
Description
This product is a recovery tank that is made from polypropylene and is part of a scrubber dryer machine. It is used to deposit the water after being removed from the floor. This product measures at: 591mm x 262mm x 129mm (L x W x H) and weighs 1.352kg having a capacity of 3.5Lt. Bought to be sold to retail and janitorial market, manufactured in Italy.
Keywords
  • FOR CLEANING
  • OF POLYETHYLENE
  • PARTS
  • WATER TANKS
  • MACHINE PARTS
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 the product to heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5b has been used to identify the packaging GIR 6 has been used to classify the products to subheading level 847990 - Parts Eight digit code 84799070 - Other than of cast iron and steel Ten digit code 8479907099 - Other than for use in civil aircraft; other than elsewhere specified within this heading Also classified in accordance with: Note 2b to Section XVI Harmonised System Explanatory Notes (HSENs) heading 8479 to Parts