Information for ruling 600015393
This section is Advance Tariff Ruling
- Start date
- 11 May 2026
- Expiry date
- 10 May 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pack containing three mini freezer blocks, designed to keep food cool in lunch boxes and bags. The inner liquid is composed of 100% water, with an outer shell made of polypropylene. Available in a range of colours, including blue, green, and pink. Measurements: 8cm x 7.5cm x 1.6cm.
- Keywords
-
- FREEZERS
- COOLING DEVICES
- REUSABLE
- OF PLASTICS
- AS BLOCKS
- WATER
- WITH COLOURED PLASTICS
- OF POLYPROPYLENE
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 392690 - Other than statuettes and other ornamental articles, other than fittings for furniture, coachwork or the like 8- digit code 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10- digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926