Information for ruling 600008077
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 3917400099 (opens in new tab)
- Description
- This product is a hot tub elbow, it is a piece of plastic pipe which is bent at an angle. The elbow is used to connect two pieces of pipe to make the pipe turn in a certain direction. The pipes and elbow then carry the water to the hot tub jets to provide hydrotherapy. The elbows are available in different styles, sizes and colours in order to suit different hot tub applications and are packaged in a clear plastic bag.
- Keywords
-
- PIPES AND TUBES PARTS
- FITTINGS
- OF PLASTIC
- ELBOWS
- PARTS
- 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 (GIR)s: GIR 1 has been used to classify the product to heading 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 391740 - Fittings Ten digit code 3917400099 – Other than elsewhere specified within this heading Also classified in accordance with: Note 8 to Chapter 39 Harmonised System Explanatory Notes (HSENs) Note (III) to Chapter 90 Harmonised System Explanatory Notes (HSENs) to heading 3917