Information for ruling 600005774
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2023
- Expiry date
- 22 Feb 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Nipple Cushion for Electric Breast Pump An accessory that is fitted to the breast, to ensure effective suction and comfort, and is then attached to the electric breast pump. Made from silicone, in sizes 15mm, 17mm, 19mm. Put up for retail sale.
- Keywords
-
- PUMPS
- SUCTION MACHINES
- OF SILICONE
- BABIES
- PUT UP FOR RETAIL SALE
- SILICONE
- BREAST VACUUM PUMPS
- FOR BABIES
- ACCESSORIES
- 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 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify the goods to subheading level 392490 – Other than Tableware and kitchenware 10 Digit Code 3924900090 – Other than Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Also classified in accordance with: General Section XVI Note 1(g) Chapter 39 Notes 1 Harmonised System Explanatory Notes (HSENs) to 3924 refers