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Information for ruling 600005848

This section is Advance Tariff Ruling

Start date
09 Mar 2023
Expiry date
08 Mar 2026
Description
A liquid soap dispenser, used for washing hands. The product has a hand pump and the bottle is made of 90% stoneware and 10% plastic.
Keywords
  • FOR LIQUIDS
  • MECHANICAL
  • HAND PUMPS
  • WITH PLASTIC
  • SOAP DISPENSERS
  • OF STONE
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 6 - has been used to classify the goods to subheading 847989 - Other machines and mechanical appliances, Other than elsewhere specified within this subheading. 8-digit code 84798997 - Other than elsewhere specified. 10-digit code 8479899790 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8479. Commission Regulation (EC) No 1400-2001.