Information for ruling 600007506
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 4016999790 (opens in new tab)
- Description
- This is a pack of 2 consisting of one rubber plug and one stainless steel sink strainer. The sink strainer is being classified separately. The plug is made from black rubber and is used to prevent water escaping from the sink or bath, by forming a seal in the plug hole. The plug is made from rubber with a silver chain for easy removal from the plug hole. The product is packaged in a backed card with a plastic blister packet.
- Keywords
-
- PLUGS
- OF RUBBER
- NATURAL RUBBER
- VULCANIZED
- FOR BATHROOMS
- 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 4016 - Other articles of vulcanised rubber other than hard rubber. GIR 5(b) has been used to identify the type of packaging - packed in a backed card with a plastic blister packet. GIR 6 has been used to classify the goods to subheading level 401699 - Other than of cellular rubber; Other than elsewhere specified. 8 Digit Code: 40169997 - Other than for motor vehicles of headings 8701 to 8705. 10 Digit Code: 4016999790 - Other than for technical uses, for use in civil aircraft; Other than Tyre moulding bladder. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 4016.