Information for ruling 600008490
This section is Advance Tariff Ruling
- Start date
- 15 Sep 2023
- Expiry date
- 14 Sep 2026
- Commodity code
- 1008290000 (opens in new tab)
- Description
- A bottle-shaped product that can be heated up in the microwave for warming purposes. The product is made from Polyester, filled with both millet and lavender. The item can simply be popped into the microwave for the respected heating times, it's the millet that gets heated to provide warmth and comfort. The bottle is filled with 95% millet and 5% lavender. The item is packaged in a box with the heating instructions.
- Keywords
-
- MILLET
- OF TEXTILE MATERIAL
- FOR HEATING
- FILLED
- FOR HEAT-TREATING
- 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 1008 - Buckwheat, millet and canary seed; other cereals. GIR 3b has been used as the Millet and its ability to heat the bottle/bag for warmth is considered to be the essential character GIR 5 (b) - has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 100829 - Millet Other than Seed Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 1008 HSENs to Subheading 1008.21