Information for ruling 600014224
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 3922900000 (opens in new tab)
- Description
- The product is used as an overflow and waste system but also has the ability to be converted into a bath filler overflow and waste system. It is made from a combination of parts as listed below: Injection Moulded parts from PP/ABS/POM/HDPE Moulded seals made of EPDM Nitrile O rings The inlet pipe is an EPDM hose encased with stainless steel braiding and stainless steel end fittings The components are sourced from various suppliers and collated and assembled on a production line. They are packaged individually in a cardboard carton with inserts and then packaged in a master carton. The unit in its overflow form allows the bath to displace water through the overflow should it be left to overfill and the waste allows the bath to be emptied after bathing. If converted to a filler using an inlet pipe and a filter aerator that can be fitted to allow the Bath to fill with mixed temperature water through the overflow unit.
- Keywords
-
- PIPES AND TUBES PARTS
- OF PLASTIC
- WITH PLASTIC PARTS
- FOR BATHROOMS
- OF PLASTICS
- 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 3922 - Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics GIR 5 (b) - Has been used to identify normal packaging for transport GIR 6 - Has been used to classify the goods to subheading level 3922.90 – Other than elsewhere specified in this heading Also classified in accordance with: Note 1 to section VII Harmonised System Explanatory Notes (HSEN) to heading 3922