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Information for ruling 600015172

This section is Advance Tariff Ruling

Start date
09 Apr 2026
Expiry date
08 Apr 2029
Description
The products are grade 316L stainless-steel containers with a silicone seal, and a hand operated clamp for the lid. They are high-quality mirror-polished, and have a wall thickness of 1.2mm. The containers have a conical shape with the top diameter being smaller than the base diameter. This is a feature of the container to help storage and flow of the material when it is emptied. These containers are supplied to a range of customers who work in the following industries Pharmaceutical, Food, Petrochemical, Chemical and General industrial. Sizes range between 5 and 30 litres, with a 98mm top opening.
Keywords
  • SILICONE SEAL
  • POLISHED
  • CONTAINERS
  • OF STAINLESS STEEL
  • SHAPED
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)) GIR 1 has been used to classify this product by the terms of heading 7310 - Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. GIR 6 has been used to classify the goods to subheading level 731029 - Of a capacity of less than 50 l - Other than cans which are to be closed by soldering or crimping Eight Digit Code 73102990 - With a wall thickness of 0.5 mm or more Ten Digit Code 7310299090 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to heading 7310