Information for ruling 600010249
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 7010909900 (opens in new tab)
- Description
- The goods are empty glass jars used to make scented wax candles in the UK. Made from regular glass by a glass production factory in China. The external faces of the jars will be sprayed in a dark brown colour. They are approximately 100mm tall and 80mm in diameter with a capacity of approximately 230g. The net weight per jar is approximately 260g. They are packaged in cardboard shipping boxes with protective bubble wrap.
- Keywords
-
- HOLDERS
- BROWN
- JARS
- EMPTY
- COLOURED
- OF GLASS
- CANDLE HOLDER
- 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 7010: Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. GIR 5 (b) has been used to identify the type of packaging: packaged in cardboard shipping boxes with protective bubble wrap. GIR 6 has been used to classify the goods to subheading 701090: Other than ampoules, stoppers, lids and other closures. 8 Digit Code 70109099: Other than preserving jars (sterilising jars); Other, of a nominal capacity of; Less than 2.5 l; For other products; Of coloured glass. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Heading 70.20 Note (B)