Information for ruling 600008096
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 7612100000 (opens in new tab)
- Description
- An aluminium slug (not less than 99.7% purity) is extruded into an aluminium collapsible tube, with membrane nozzle and plain shoulders. A plastic cap is provided with the tube. The tubes are imported empty to the UK in cardboard shippers. The tube will be filled in the UK with a topical ointment or medicine for retail sale.
- Keywords
-
- ALUMINIUM
- EMPTY
- SQUEEGEE
- COLLAPSIBLE
- TUBES
- 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 this product by the terms of heading 7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 7612 10 Collapsible tubular containers Also classified in accordance with: Section Note (3) to Heading 7612 Harmonised System Explanatory Notes (HSENs) to Heading 7612