Information for ruling 600008705
This section is Advance Tariff Ruling
- Start date
- 29 Sep 2023
- Expiry date
- 28 Sep 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- A pack of 3 orthodontic soothers used by placing in in the baby's mouth, they are suitable for ages 6 months and above. Has a shield and handle made from polypropylene and a teat made from latex or silicone. Packaged in blister packaging with a card backing.
- Keywords
-
- DUMMY
- OF LATEX
- POLYPROPYLENE
- OF SILICONE
- FOR BABIES
- SOOTHER
- TEATS
- 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 (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 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 5b has been used to identify the type of packaging as blister packaging with a card backing. GIR 6 has been used to classify the goods to subheading level 401490 - other than sheaths contraceptives. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4014.