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Information for ruling 600011096

This section is Advance Tariff Ruling

Start date
19 Feb 2025
Expiry date
18 Feb 2028
Description
A water pipe made from silicone rubber. The flexible pipe is made from vulcanised rubber (over 60%) with silicone made from Vinyl Methyl Silicone. The pipe is seamless with the length exceeding the maximum cross-sectional dimension. The pipe is not re-enforced or combined with other materials and comes with a bolt or nut for fitting. The pipe is to be used on to a beer dispenser.
Keywords
  • CONTAINING SILICON
  • FLEXIBLE
  • PIPES AND TUBES
  • OF SYNTHETIC RUBBER
  • VULCANISED RUBBER
  • SYNTHETIC RUBBER
  • WITH FITTINGS
  • OF RUBBER
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: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4009 - Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). GIR 6 has been used to classify the goods to subheading level 400912 - Not reinforced or otherwise combined with other materials; with fittings. 10 Digit Code 4009120090 - Other than suitable for conducting gases or liquids, for use in civil aircraft. Also classified in accordance with: Section Notes to Section XVI Notes 1g and 2 (parts) Chapter Notes 1 & 4 to Chapter 40 Harmonized system explanatory notes (HSEN’s) general Notes (2) to Chapter 40 Harmonized system explanatory notes (HSEN’s) to Chapter 4009