Information for ruling 600009744
This section is Advance Tariff Ruling
- Start date
- 19 Feb 2024
- Expiry date
- 18 Feb 2027
- Commodity code
- 3923301000 (opens in new tab)
- Description
- Clear plastic bottles. Clear plastic bottles made of Polyethylene Terephthalate primarily for use in an arts and craft activities but may also be used for other purposes. The bottles have dual uses as there are two styles of this line available. Style 1, The bottles are pre filled with layers coloured sand (classified elsewhere) to create a decorative keepsake. An aluminium screw cap in colours of silver and gold seal the bottle with the sand inside. Style 2, The bottles have a coloured plastic cap in red or white with a moulded loop to allow a cord to be inserted and the bottle used as a necklace. They are available in different moulded shapes and sizes, to include butterflies, spaceships, horses, flowers, star, heart, plus others. The bottle sizes range from 70ml - 150ml. Packed in cardboard boxes for retail sale.
- Keywords
-
- WITH SAND
- FOR STORAGE OF GOODS
- ALUMINIUM
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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 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: 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 5b has been used to identify the type of packaging: packed in cardboard boxes. GIR 6 has been used to classify the goods to subheading level: 392330 Carboys, bottles, flasks and similar articles. 8 – Digit code: 39233010 - Of a capacity not exceeding two litres Also classified in accordance with: Heading 3923 Chapter note 1 Harmonised System Explanatory Notes (HSEN) to heading: 3923.30 Combined Nomenclature Explanatory Note CNEN to heading:3923