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Information for ruling 600009148

This section is Advance Tariff Ruling

Start date
01 Dec 2023
Expiry date
30 Nov 2026
Description
Manual Soap And Sanitizing Dispenser The product is made of plastic (ABS) and has a mechanical pump, that when activated by the user dispenses a single dose of fluid. It can be installed and used in either washrooms or communal areas. Packaged in cartons of 12.
Keywords
  • PUMPS
  • HAND OPERATED
  • OF PLASTIC
  • ABS COPOLYMERS
  • WALL MOUNTED
  • SOAP DISPENSERS
  • LEVERS
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)). GIR 1 has been used to classify this product by the terms of heading 8479: Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 847989: Other machines and mechanical appliances; Other than elsewhere specified within this subheading 8 Digit code 84798997: Other than elsewhere specified within this subheading 10 Digit code 8479899790: Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 84.79