Information for ruling 600015346
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2026
- Expiry date
- 26 Apr 2029
- Commodity code
- 8516900099 (opens in new tab)
- Description
- A blue injection moulded round plastic bowl with convex base manufactured for use with a water heating and handwashing appliance. It is placed in the recess of the unit where it can be filled with hot and/or cold water and used for washing. The bowl cannot be used when placed on a surface such as a worktop or floor as the convex bottom will prevent it from remaining completely upright
- Keywords
-
- PART OF
- CONTAINERS
- BOWLS
- OF PLASTIC
- CONVEX
- 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 8516 - Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 6 has been used to classify the goods to sub-heading 8516 90 - Parts Code to 10 digits - 8516 900090 Other than For heating aircraft and wing surfaces, mounted on propeller aeroplanes, and for use in certain types of aircraft; other than elsewhere specified Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8516 Note 2(b) to section XVI