Information for ruling 600007140
This section is Advance Tariff Ruling
- Start date
- 21 Jun 2023
- Expiry date
- 20 Jun 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Sport drinking water bottle. Leakproof design featuring silicone drinking nozzle and safety-lock lid to prevent accidental opening. Manufactured from 100% non-toxic and BPA-free, food-grade eco-friendly plastic. The bottle has a frosted design shell with markers to monitor water intake and also has a handle and strap to aid carrying. Incorporates a removable straw for ease of cleaning, with the supplied brushes. Available in 4 colours (Pink, Purple, Blue, Black). Capacity: 1000 ml
- Keywords
-
- CARRY STRAP
- OF PLASTIC
- WITH HANDLE
- BOTTLES
- FOR SPORT
- WITH STRAW
- 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 6 - Has been used to classify the goods to subheading level 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: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) heading 3924. WCO Opinions to subheading 392490