Information for ruling 600007939
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2023
- Expiry date
- 14 Aug 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- This is a hot water bottle that fits around the neck and shoulders for added warmth and comfort. The bottle is filled with hot water and placed around the neck and shoulders. A fleece cover comes with the hot water bottle. It is made from rubber. It comes in several different colours.
- Keywords
-
- HOT-WATER BOTTLES
- FOR KEEPING WARM
- COVERS
- OF RUBBER
- 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 (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: 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 3(b) has been used as 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 sheaths contraceptives. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4014.