Information for ruling 600014065
This section is Advance Tariff Ruling
- Start date
- 29 Sep 2025
- Expiry date
- 28 Sep 2028
- Commodity code
- 7013990090 (opens in new tab)
- Description
- The product is a glass aquarium kit, used to house fish indoors. The aquarium is made from sheet glass of approximately 4-8mm in thickness and has a plastic lid which can house a light source such as LED lighting. The aquarium also comes with a water filter and is suitable to use with an optional heater (which is not included in this application). Dimensions of the product 330mm x 235mm x 325mm and that it can hold 16 litres. The aquarium is packaged in a cardboard box for sale.
- Keywords
-
- OF GLASS
- FOR INDOOR USE
- AQUARIA
- WITH FILTER
- PUT UP FOR RETAIL SALE
- TANKS, CONTAINERS
- WITH LED LIGHT
- FISH
- 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 7013 - Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). GIR 3b - has been used as the glass is considered to be the essential character. GIR 5b - has been used to identify the type of packaging a cardboard box. GIR 6 - has been used to classify the goods to subheading level 701399 - Other glassware; other than of lead crystal. 10 digit code 7013990090 - Other than gathered by hand. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Note (4) to heading 7013.