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Information for ruling 600013369

This section is Advance Tariff Ruling

Start date
10 Jul 2025
Expiry date
09 Jul 2028
Description
A stainless-steel flexible tap connector with an inner EPDM tube. It has connectors at both ends, used to connect sinks or bath taps to the existing water pipes.
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)