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Information for ruling 600015462

This section is Advance Tariff Ruling

Start date
27 Apr 2026
Expiry date
26 Apr 2029
Description
A cool box designed for indoor and outdoor use. The item has 50 hrs chilling chilling capacity, with a 5 year warranty. The product has a shock absorbent ABS plastic outer cabinet and an inner high performance removable and zero ozone-depleting foam insulation. The product has a leather handle.
Keywords
  • BOXES
  • COOLING DEVICES
  • PLASTICS
  • OF PLASTIC
  • CASES
  • WITH HANDLE
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 6 has been used to classify this product by the terms of heading 392310: Boxes, cases, crates and similar articles 8 Digit code 39231090: Other than boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles 10 Digit code 3923109090: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 3923 (a)