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Information for ruling 600007472

This section is Advance Tariff Ruling

Start date
15 Jun 2023
Expiry date
14 Jun 2026
Description
A dual male tap connector. It is slightly wider at the top with a threaded top for connecting to a tap and a hosepipe connects to the narrower part. It is made from a frost resistant durable plastic. Green in colour with a black rubber ring.
Keywords
  • PLASTICS
  • PIPES AND TUBES PARTS
  • HOSES
  • PIPE FITTINGS
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. GIR 5(b) has been used to identify the type of packaging - the product is packed in a card backing with a blister pack. GIR 6 has been used to classify the goods to subheading level 391740 - Fittings 10 Digit Code 3917400099 - Other than, elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3917 Note (i)