Information for ruling 600008728
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 4014900000 (opens in new tab)
- Description
- This is a hot water bottle with a sling cover designed to be filled with hot water and is to be worn across the body for warmth. The hot water bottle is made from a vulcanised rubber and has a threaded polypropylene plug that seals the threaded mouth of the hot water bottle. The company logo is on the neck of the bottle. The cover is in the shape of a sling that goes across the body, with an adjustable strap. The covers interior is made from a heat proof and waterproof fabric to protect from any leakages. It has a zipped pocket to keep money or mobile phone in and a hand warming pouch in the front. It comes in several colours, and is packed in a cardboard box, and is produced in China.
- Keywords
-
- HOT-WATER BOTTLES
- OF DIFFERENT COLOURS
- OF RUBBER
- BOTTLE COVERS
- OF TEXTILE MATERIALS
- BOTTLES
- 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 (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 3(b) has been used as the hot water bottle is considered to be the essential character. GIR 5 (b) has been used to identify the type of packaging. The item is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 401490 - other than sheaths contraceptives. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 4014.