Information for ruling 600006416
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 7323930090 (opens in new tab)
- Description
- A stainless steel pourer. This comprises of a spout and a lid which fits onto a bottle. The spout has a plastic closure to avoid spills. There is a stainless steel stem, that runs from the lid, through and underneath a plastic seal.This is designed to draw up the fluid from the bottle,into the spout for pouring. The plastic seal is to secure the lid in place onto the bottle keeping the contents of the bottle airtight and fresh.
- Keywords
-
- OF BASE METALS
- FOR POURING
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- LIDS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7323: Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 6 has been used to classify this product by the terms of heading 732393:Of stainless steel 10 Digit code 7323930090:Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with: Section note 3 to chapter 73 Harmonised System Explanatory Notes to heading 7323