Information for ruling 600012359
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2025
- Expiry date
- 06 Feb 2028
- Commodity code
- 8479899790 (opens in new tab)
- Description
- An Atomiser and trigger spray pumps used to dispense liquids. The product is primarily made of plastic but have a small metal spring within the pump head so that the top of it can be pumped up and down which is what causes the liquid to be dispensed. Atomiser sprays are typically used for things such as room sprays or perfume. They are tumble packaged in a plastic bag and then placed in a cardboard box and shipped.
- Keywords
-
- FOR LIQUIDS
- PLASTICS
- FOR DOMESTIC USE
- FOR PUMPING
- CONTAINERS
- AS SPRAY
- MACHINE WITH INDIVIDUAL FUNCTION
- PUT UP FOR RETAIL SALE
- PUMP SPRAY
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 5(b) - Has been used to identify the type of packaging - Packaged in a plastic bag and then placed in a cardboard box for shipping. GIR 6 - Has been used to classify the goods to subheading level 8479 89 - Other machines and mechanical appliances, Other than elsewhere specified within this heading. Digit Code: 847989 97 - Other than elsewhere specified within this heading. Digit Code: 84798997 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 8479