Information for ruling 600006972
This section is Advance Tariff Ruling
- Start date
- 31 May 2023
- Expiry date
- 30 May 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Pack of two freezer blocks for keeping chilled items cold. Intended to be used with cool boxes and cool bags. The blocks are placed in the freezer for a time before they are ready to be used. Outer shell manufactured from polypropylene. The freezing medium inside the blocks is declared as water.
- Keywords
-
- OF POLYPROPYLENE
- FOR COOLING
- OF PLASTIC
- WATER
- COOLING MEDIA
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - has been used to identify the type of packaging: Pack of 2 blocks - shrink wrapped. GIR 6 - Has been used to classify the goods to subheading level 392690 - Other than statuettes and other ornamental articles. 8 DIGIT CODE: 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains; other than protective face shields/visors. 10 DIGIT CODE: 3926909790 - Other than elsewhere specified or included. Also classified in accordance with: Chapter 39 note 1 HSEN to heading 3926