Information for ruling 600006769
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- This is a plastic water bottle designed for carrying liquids for drinking. It has a screw cap top for easy access for filling and a flip top which opens to expose a spout which enables the liquid enclosed to be consumed on the go easily. The bottle holds 2.2 Litres of fluid and is black in colour. It has a strong webbing strap for easy carrying. It is made from 95% PETG and 5% PP. It comes packaged in a cardboard box.
- Keywords
-
- FOR LIQUIDS
- PLASTICS
- CONTAINERS
- PUT UP FOR RETAIL SALE
- WITH HANDLE
- 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 5(b) has been used to identify the type of packaging: The product is packed in a cardboard box. GIR 6 has been used to classify this product by the terms of heading 392490 - Other than tableware and kitchenware. 10 Digit Code - 3924900090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) heading 3924. WCO Opinions to heading subheading392490.