Information for ruling 600013507
This section is Advance Tariff Ruling
- Start date
- 09 Sep 2025
- Expiry date
- 08 Sep 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Mouthpiece. The product is a disposable, but multi-use mouthpiece, designed for use with e-cigarette devices. The product is made entirely from silicone and is available in a variety of colours. It is compatible with devices used for both nicotine-containing and nicotine-free e-liquids. The drip tip is designed to be inserted onto the mouthpiece section of a compatible device to provide a hygienic and comfortable user experience. It is not intended for individual retail sale and is supplied in bulk for use in commercial or shared environments. These items are packaged in 50 tips are packed into a polythene bag, and then, 1000 tips in total in a card box, for bulk quantities.
- Keywords
-
- SILICONE MOULD
- VAPOUR
- OF SILICONE
- ELECTRONIC CIGARETTES
- MOUTHPIECE
- 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 5b - has been used to identify the type of packaging as in a poly bag and then card boxes. GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8-Digit Code 39269097 Other than perforated buckets and similar articles used to filter water at the entrance to drains and protective face shields/visors. 10-Digit Code 3926909790 Other than elsewhere specified. Also classified in accordance with: Heading 3926 Notes 1 and 10 to chapter 39 Harmonized System Explanatory Notes (HSENs) to heading 3926