Information for ruling 600007706
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2023
- Expiry date
- 20 Jul 2026
- Commodity code
- 3923309000 (opens in new tab)
- Description
- This is an 11 Litre water container, intended to be used for outdoor uses. It is made from an injection moulded plastic. It has a large screw cap which is removable for filling with water, and has another screw cap with a funnel which can be attached to a spout for easy pouring. It has a carry handle in the middle and is green in colour.
- Keywords
-
- FOR LIQUIDS
- WATER VESSELS
- CONTAINERS
- OF PLASTIC
- WITH HANDLE
- SCREW CAPS
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 6 has been used to classify the goods to subheading level 392330 - Carboys, bottles, flasks and similar articles. 8 Digit Code - 39233090 - Of a capacity exceeding two litres. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs)