Information for ruling 600014988
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2026
- Expiry date
- 11 Feb 2029
- Commodity code
- 1008290000 (opens in new tab)
- Description
- A millet-filled hot pak designed to provide warmth and comfort when placed over the shoulders. Made from cotton, millet and lavender flower for scent. The cotton outer textile material is filled with millet and lavender and then closed together. Directions for Use: place the hot pak in the microwave and heat according to the manufacturer’s guidelines (for microwaves with a power rating of 600–800W, heat for 2 minutes; for 850–1,000W models, heat for 90 seconds). Packaged either with a paper band or in cardboard packaging, depending on the design.
- Keywords
-
- FILLED
- FOR HEATING
- OF COTTON
- FOR HEAT-TREATING
- AS GRAINS
- MILLET
- HEATING PADS
- WORN NEXT TO THE BODY
- 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 1008 - Buckwheat, millet and canary seed; other cereals GIR 3B has been used as the millet is considered to be the essential character. GIR 5B has been used identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 100829 - Millet; Other than seed Also classified in accordance with: Harmonised System Explanatory Notes to heading 1008