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Information for ruling 600008203

This section is Advance Tariff Ruling

Start date
08 Nov 2023
Expiry date
07 Nov 2026
Description
2 in 1 plastic funnel. Includes steel gauze strainer in the neck and detachable, concertina flexible spout. Main funnel body made of PP and removable spout made of PE. Features a descriptive sticker and handle on the side.
Keywords
  • FOR LIQUIDS
  • FLEXIBLE
  • OF POLYPROPYLENE
  • FOR STRAINING
  • FUNNELS
  • OF POLYETHYLENE
  • OF PLASTIC
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3904. GIR 6 Has been used to classify this product to subheading level 392690 - Other than Statuettes and other ornamental articles. 8-digit code 39269097- Other than elsewhere specified in this subheading. 10-digit code 3926909790 - Other than elsewhere specified or included. Also classified in accordance with: HSENS to heading 3926 refer.