Information for ruling 600012073
This section is Advance Tariff Ruling
- Start date
- 07 Jan 2025
- Expiry date
- 06 Jan 2028
- Commodity code
- 8422300000 (opens in new tab)
- Description
- A countertop device that houses a pump and pouring system with unique cans filled with beer and nitrogen. These cans are sealed with a special membrane at the base. A can is placed upside down into the device where the system then pierces the bottom membrane to gain access the beer inside. It uses a built in air pump to push air into the can, forcing the beer out through a unique nozzle maintaining consistent pressure for a smooth poor. Packaged into Cardboard Boxes and loaded onto Pallets.
- Keywords
-
- WITH METAL
- CANS
- OF PLASTIC
- AIR PUMPS
- FOR AERATING BEVERAGES
- 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)) GIR 1 has been used to classify this product by the terms of heading 8422 - Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 842230 - Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages Also classified in accordance with: - Harmonised System Explanatory Notes (HSENs) note 6 to Heading 8422 Harmonised System Explanatory Notes (HSENs) to Heading 8422