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Information for ruling 600013368

This section is Advance Tariff Ruling

Start date
10 Jul 2025
Expiry date
09 Jul 2028
Description
Flexible Tap Connector with an inner EPDM tube and valve is made of stainless-steel and is a flexible tap connector. It has connectors at both ends, used, for example, to connect sink or bath taps to the existing pipes. It also has an isolating valve that allows, changing taps without draining the whole system.
Keywords
  • INNER TUBES
  • OF RUBBER
  • WITH CONNECTORS
  • OF STAINLESS STEEL
  • OF BASE METALS
  • FLEXIBLE
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8307 - Flexible tubing of base metal, with or without fittings GIR 6 has been used to classify the goods to subheading level 830710 - Of iron or steel 10 digit code 8307100090 - Other than with fittings attached, for use in civil aircraft Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Note (HSENs) to heading 8307 note (1)