Information for ruling 600009323
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- This product is a reusable dental floss holder that comes with floss. The floss holder is made of stainless steel, it is designed to replace single use plastic floss picks that are used daily by individual consumers. Designed to access all teeth, with softened edges and offering an innovative way to both 'snag' the floss onto the holder and keep the floss in place during use whilst still being able to change tension and rotate. The product comes in packaging that is made from a single piece of recyclable kraft card that folds in on itself for delivery and display, and breaks back down for disposal to help reduce our environmental impact.
- Keywords
-
- OF BASE METALS
- DENTAL FLOSS
- PUT UP FOR RETAIL SALE
- OF STAINLESS STEEL
- FOR CLEANING TEETH
- 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 the product to heading 7326 - Other articles of iron or steel GIR 3b has been used as the Dental floss holder is considered to be the essential character GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 732690 – Other than Forged or stamped, but not further worked; Other than Articles of iron or steel wire Eight digit code 73269098 – Other than open-die forged; closed-die forged; sintered Ten digit code 7326909890 – Other than elsewhere specified within this subheading Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7326