Information for ruling 600006353
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 8424897000 (opens in new tab)
- Description
- A spray bottle. The item has two parts, a bottle chamber and a removable trigger lever fitted to the bottle neck which activates the pump. Made from Polyethylene (PE) plastic the chamber holds approximately one litre of liquid. The trigger lever mechanism is unscrewed and removed to allow the chamber to be filled. Once refitted a nozzle is turned to control the flow of liquid and depressing the lever expels the liquid as mist/spray. The item is used for spraying a variety of liquids and comes in polypropylene (PP) packaging with a hanging label. Supplied in large quantities for wholesale distribution.
- Keywords
-
- FOR LIQUIDS
- OF PLASTIC
- HAND OPERATED
- FOR SPRAYING
- 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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines. GIR 5b has been used to identify the type of packaging - polypropylene (PP) packaging. GIR 6 has been used to classify this product to subheading level 842489 - Other appliances; other than agricultural or horticultural. 8 Digit Code 84248970 - Other than mechanical appliances for projecting, dispersing, or spraying of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Notes (B) to Heading 8424