Information for ruling 600007354
This section is Advance Tariff Ruling
- Start date
- 29 Jun 2023
- Expiry date
- 28 Jun 2026
- Commodity code
- 8479899790 (opens in new tab)
- Description
- 50ml optic dispenser for spirits. For use in pubs, bars and restaurants to allow precise measuring of spirits. The optic dispenser contains a mechanism that ensures that a correct spirit measure can be dispensed each time, as the inverted bottle allows the measure to be replenished in the optic after each shot has been dispensed. The user is able to pour the measured amount directly into a glass from the bottle through the dispenser. Made from plastic with a rubber seal that fits into the spirit bottle. Weighs 80g.
- Keywords
-
- WITH MEASURING DEVICE
- DISPENSER
- FOR POURING
- OF RUBBER
- OF PLASTIC
- 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)). GIR 1 has been used to classify this product by the terms of heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 6 has been used to classify the goods to subheading level 847989 – Other machines and mechanical appliances; Other than elsewhere specified 8 Digit Code 84798997 – Other than elsewhere specified 10 Digit Code 8479899790 - Other than elsewhere specified Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 8479