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Information for ruling 600013124

This section is Advance Tariff Ruling

Start date
30 May 2025
Expiry date
29 May 2028
Description
A Portable, solar-heated shower for camping and outdoor activities which uses a manual pump system to pressurise water. The main part of the shower is made of polypropylene with polyester webbing and the carry bag is made of polyester coated with polyurethane.
Keywords
  • PORTABLE
  • OF POLYURETHANE
  • SOLAR POWERED
  • FOR WASHING
  • WATER HEATERS
  • FOR OUTDOOR USE
  • SHOWERS
  • OF POLYESTER
  • OF POLYPROPYLENE
  • WATER
  • CAMPING EQUIPMENT
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 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines GIR 6 has been used to classify this product to subheading level 842489 - Other appliances; Other than agricultural or horticultural 8 Digit Code 84248970 - Other than elsewhere specified within this heading Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8424