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Information for ruling 600007475

This section is Advance Tariff Ruling

Start date
22 Jun 2023
Expiry date
21 Jun 2026
Description
This is a hose connector that attaches to the tap and the hosepipe attaches to this part for watering the garden. It is green and black and packaged in a card with a plastic blister front.
Keywords
  • HOSES
  • CONNECTORS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
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 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) to heading 3917 note (i)