Information for ruling 600005890
This section is Advance Tariff Ruling
- Start date
- 22 Feb 2023
- Expiry date
- 21 Feb 2026
- Commodity code
- 3923501000 (opens in new tab)
- Description
- These are replacement seals to go over a bottle to prevent fluids leaking out. They are to be used as a replacement for when the seal is lost or damaged due to wear and tear. They are made from silicone and produced by a factory production through injection moulding. They come packaged in a cardboard box.
- Keywords
-
- PLASTICS
- SILICON
- STOPPERS
- SEALS
- 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 Classifications 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 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 packageing. It is 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: Harmonised System Explanatory Notes (HSENs) to heading 3923 (C).