Information for ruling 600013198
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2025
- Expiry date
- 06 Jul 2028
- Commodity code
- 3923301000 (opens in new tab)
- Description
- Product consists of 3 components, a 120ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in liquids for e-cigarrettes. Bottles and caps are available in a variety of colours. Packaged in polythene bag separately from each other and each carton will contain 400 units of each component.
- Keywords
-
- FOR LIQUIDS
- OF POLYETHYLENE TEREPHTHALATE
- BOTTLES
- BOTTLE CAPS
- FOR PACKAGING GOODS
- OF PLASTICS
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5B has been used to identify the type of packaging: polythene bag. GIR 6 has been used to classify the goods to subheading level 392330 - Carboys, bottles, flasks and similar articles 8 Digit Code 39233010 - Of a capacity not exceeding two litres Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3923