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Information for ruling 600010221

This section is Advance Tariff Ruling

Start date
09 Apr 2024
Expiry date
08 Apr 2027
Description
A drinks bottle made from polycarbonate, thermoplastic elastomer and tritan co polyester plastic. The bottle holds a fluid capacity of 0.35L.The bottle has a flip lid for easy pouring. The product is available in different colours
Keywords
PUT UP FOR RETAIL SALE OF PLASTIC KITCHENWARE AND TABLEWARE BOTTLES POLYCARBONATES
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify this product by the terms of heading 392490: Other 10 Digit code 3924900090 Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3924