Information for ruling 600013362
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2025
- Expiry date
- 17 Jun 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Used as a functional sink to provide running water for anglers or campers with the convenience of a mobile sink. It can be used for personal hygiene, wash hands, shave, brush teeth, fill a kettle, clean dishes etc while camping, plus many other activities. The main body of the product and the sink are made from moulded plastics, the removable sink part measuring 7 to 8cm depth and can be removed for cleaning. The lid is on hinges and lifts up to show an integrated permanent mirror and small storage rail for toothbrushes etc. A USB rechargeable, electric water pump/tap is slotted into the sink in a pre-formed hole. (This item is classified and sold separately). This can by laid in the sink when not in use. The tap draws clean water via a tube inserted into a prefilled 5ltr water container stored below the sink. There is a second empty 5lt water container placed alongside the first, to catch the waste or grey water from the sink to be disposed of as appropriate. Both plastic containers are included within the body of the product when purchased. There is a plastic side tray 4cm depth that slots onto the side of the main body. This is also included within the body when purchased and is used to increase the working surface area of the product. These items are packed inside the product when not in use. The lid is secured to the body with a purpose spring leaver clip and has a carry handle. The body of the bivvy measures: L41cm x L36cm x H30.5cm. The product is olive green in colour, with a stylised fish printed on the front. It is mainly aimed at persons who undertake fishing activities. The colour can change in the future to suit customer requirements.
- Keywords
-
- WATER CONTAINER
- BOXES
- FISHING EQUIPMENT
- OF PLASTICS
- FOR OUTDOOR USE
- SINKS
- INJECTION MOULDED
- BIVVY
- 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 3926 - other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify the goods to subheading level 392690 - other than elsewhere specified within this heading 8-digit code 39269097 - other than; perforated buckets and similar articles used to filter water at the entrance to drains 10-digit code 3926909790 - other than elsewhere specified within this heading Also classified in accordance with: Chapter 39 note 1 Harmonized System Explanatory Notes (HSEN) Section VII note 1 Harmonized System Explanatory Notes (HSEN) to 3926 note 1