Information for ruling 600008356
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- 2-litre hot water bottle supplied with a plush fabric cover. A 2-litre hot water bottle made from natural rubber with textured sides, measuring 33 x 21cm. Coloured cream or ecru, intended to be filled with hot water and used provide warmth to various areas of the body. The water bottle is made of vulcanised natural rubber which insulates and keeps the water hot for a period of time. Supplied with a textured teddy style fabric cover in the shape of the water bottle. The neck opening of the cover works on a drawstring principal to allow the bottle to be taken out of the cover. The neck can then be drawn together with ribbon, attached to the ribbon are two pompoms made of the same curled fabric used to close it. Made of 100% knitted polyester textile fabric. The cover prevents the bottle from being too hot to touch. Measurements: 32cm length x 19.5cm width, available in colours ecru, brown and beige, These are ideal for keeping your body warm or to relieve pain as natural heat therapy or in cold weather and are often used on the back, neck, shoulders and legs and feet. The bottles can be used with or without the covers.
- Keywords
-
- HOT-WATER BOTTLES
- COVERS
- OF RUBBER
- PUT UP FOR RETAIL SALE
- VULCANISED RUBBER
- Justification
- 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)); 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 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 Harmonized system explanatory notes (HSEN) to heading 4014 Schenker European Court Judgement Case C-199/09