Information for ruling 600006805
This section is Advance Tariff Ruling
- Start date
- 18 May 2023
- Expiry date
- 17 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A drinking bottle aimed at children. This is designed as an animal. It is pink and purple in colour This is made of silicone plastic. The bottle collapses when compressed. This is designed to to save space. The colour of the bottle changes when exposed to cold temperatures.
- Keywords
-
- CONTAINERS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- 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 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 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 elsewhere specified Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3924