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Information for ruling 600006824

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
The Mason Jar is a glass jar which can be used for drinking beverages. It is made from clear glass with an embossed front and a glass handle. It is finished with a Aluminium lid that screws on the top of the Mason Jar which then stops the fluid being spilt also comes with a plastic straw which is inserted in the centre of the lid at the top of the vessel. The Drinking Jar can hold up to 450ml of fluid. The Drinking Jar comes in a cardboard box which holds up to 6 and individually has a hang tag around the top of the jar.
Keywords
  • WITH STRAW
  • JARS
  • FOR TRANSPORT OF BEVERAGES
  • OF GLASS
  • OF ALUMINIUM
  • OF PLASTIC
  • WITH HANDLE
  • LIDS
  • THREADED
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 the heading - 7013 glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). GIR 3B - has been used as the glass drinking jar is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging. - In a cardboard box GIR 6 - has been used to classify the goods to subheading level 701349 - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than glass ceramics; other than of lead crystal 8 Digit Code - 70134999 - Gathered Mechanically Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) to Note 1 to Heading 7013 Harmonised System Explanatory Notes (HSENs) to Heading 7010