Information for ruling 600007878
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- 1 litre hot water bottle. The hot water bottle is made from rubber. The bottle is filled with hot water which is then insulated by the rubber to keep warm. Measurements: 26cm length x 15.5cm width. Available in white, red and blue.
- Keywords
-
- HOT-WATER BOTTLES
- OF DIFFERENT COLOURS
- BOTTLES
- OF RUBBER
- FOR HEATING
- 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)). GIR 1 has been used to classify this product by the terms of heading 4014 - Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber GIR 6 has been used to classify the goods to subheading level 401490 - other than Sheath contraceptives Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 4014