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Information for ruling 600005879

This section is Advance Tariff Ruling

Start date
15 Mar 2023
Expiry date
14 Mar 2026
Description
A vacuum drinking bottle used for the conveyance of fluids. It is made with stainless steel, inside and out. The bottle has a flip top lid with a three way lock. Once opened it allows the liquid to flow out of the vessel, or alternatively closed to ensure that the contents remain inside. The product is made through factory production by injection moulding. The bottle is packaged in a recycled poly-bag with a cardboard tab around the neck. This is placed in a corrugated cardboard inner carton which then placed in a corrugated cardboard outer carton.
Keywords
  • OF BASE METALS
  • FOR DOMESTIC USE
  • THERMOS FLASKS
  • INSULATED
  • OF STAINLESS STEEL
  • 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 9617 vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners GIR 5(b) has been used to identify the type of packaging Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9617 Note 1