Information for ruling 600008355
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2023
- Expiry date
- 19 Nov 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- Hot water bottle with a waist belt cover. A 1 litre hot water bottle, to be filled with hot water and used to provide warmth to various areas of the body. The water bottle is made of vulcanised natural rubber which forms the insulation and keep the water hot for a period of time. Supplied with a fabric cover in the form of a belt, made of 100% knitted textile fabric. Measurements: 118 X 20cm The belt part is made from 100% knitted polyester fabric. The product is designed to be wrapped around the body and secured with Velcro pads to keep the hot water bottle next to the back or other body part. The belt has two pockets, an inner pocket to insert the hot water bottle into and an outer pocked of fleece fabric to place the hands for extra warmth. The bottle is cream in colour. The belt is also cream but is available in other colours The belt is machine stitched and finished with a bound edge to prevent the fabric from fraying. The belt is adjustable and designed to fit a range of sizes due to the Velcro tape. The belt and hot water bottle are put up together for retail sale together.
- Keywords
-
- HOT-WATER BOTTLES
- NATURAL RUBBER
- COVERS
- WAIST BELT
- VULCANIZED
- BOTTLES
- OF POLYESTER
- 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)). General Interpretative Rules (GIRS): 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 natural vulcanised rubber hot water bottle insert 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: Chapter Note 1 to Chapter 4014 Heading 4014 Section Note 1 Harmonised System Explanatory Notes (HSEN)s to Heading 40.14.