Information for ruling 600007474
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3917400099 (opens in new tab)
- Description
- This is a 1/2 inch tap connector used for attaching to an outdoor tap for attaching a hosepipe to. It is made from a tough plastic and a robust rubber, and a heavy duty stainless steel clip for tightening to the tap to stop water leakages. It is black and is packed in a card back with a blister front.
- Keywords
-
- TAPS, COCKS AND VALVES
- HOSES
- FOR THE GARDEN
- 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)). 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. It is packed in a card back with a blister front. 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) Note 3917 (i) Chapter 39 Chapter Note 8