Information for ruling 600006236
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2023
- Expiry date
- 02 Apr 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- Hot water bottle used to provide warmth to the body. Hot water bottle insert made of natural rubber with a cotton and polyester lining, the product has cotton wadding between the outer surface fabric and the lining. Outer textile fabric has a gold embroidered bee design. Product is Width 24cm x Height 47cm. Product is packaged in a 100% cotton dust bag.
- Keywords
-
- COVERED
- OF POLYESTER
- OF TEXTILE MATERIAL
- OF RUBBER
- VULCANIZED
- NATURAL RUBBER
- BOTTLES
- OF COTTON
- HOT-WATER BOTTLES
- WITH EMBROIDERY
- 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 4014 - Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. GIR 3b has been used as the natural vulcanised rubber hot water bottle insert is considered to be the essential character. GIR 5b has been used to identify the type of packaging – Cotton dust bag GIR 6 has been used to classify the goods to Subheading Level 401490 – Other than Sheath contraceptives. Also classified in accordance with: Chapter Note 1 to Chapter 40 Harmonised System Explanatory Notes (HSEN)s to 4014.