Information for ruling 600007879
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- 2 litre hot water bottle with fleece cover. 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. The cover prevents it from being too hot to touch. Measurements: 32cm length x 19.5cm width. Covers available in 3 designs: spots, checks or hearts.
- Keywords
-
- HOT-WATER BOTTLES
- COVERED
- OF RUBBER
- BOTTLE COVERS
- COVERS
- OF TEXTILE MATERIAL
- 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 3b has been used as the hot water bottle is considered to be the essential character. 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