Information for ruling 600009748
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2024
- Expiry date
- 15 Feb 2027
- Commodity code
- 8309909090 (opens in new tab)
- Description
- Metal bottle caps. Screw on bottle caps made from aluminium. They come in two sizes, small which are gold coloured and large which are silver coloured. The screw caps are used on plastic bottles.
- Keywords
-
- FOR CONVEYANCE OF BEVERAGES
- STOPPERS
- OF ALUMINIUM
- OF METAL
- SCREW CAPS
- 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 8309 - Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. GIR 3b - has been used as the metal is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading 830990 – Other than crown corks. 8 Digit Code – 83099090 – Other than capsules of lead, for bottles; capsules of aluminium, of a diameter exceeding 21 mm, for bottles. 10 Digit Code – 8309909090 – Other than Aluminium can ends - with a diameter of 99.00 mm or more but not more than 136.5 mm (±1mm), - whether or not with a "ring-pull" aperture. Also classified in accordance with: Section Notes 3 to Section XV Chapter Notes to subheading 8309 Harmonized system explanatory notes (HSEN) to heading 8309