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This section is Advance Tariff Ruling Information for ruling 600016415
- Start date
- 22 Oct 2026
- Expiry date
- 21 Oct 2029
- Commodity code
- 7310299010 (opens in new tab)
- Description
- A portable 7 litre cooler box containing two stainless steel drums that are 1.0mm thick can be filled with a beverage of the user’s choice. The drums can be kept cool using the supplied freezer packs or by filling the cooler with ice, in the same way as a traditional cool box. Two detachable draught pumps are fitted to the top and use CO₂ to dispense carbonated or non-carbonated drinks. The product is designed for outdoor and recreational use, including barbecues, travel, camping and trips to the beach.
- Keywords
-
- DRUMS, CONTAINERS
- OF STAINLESS STEEL
- PORTABLE
- STEEL DRUM
- ICE BAGS
- FROZEN
- COOLING DEVICES
- FOR COOLING
- 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 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 3b has been used as the stainless steel inner vessel provides the essential character 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 0.5mm or more Ten Digit Code 7310299010 Kegs, vessels, drums, tanks, casks and similar containers, excluding cans and boxes, refillable, of stainless steel, with bodies approximately cylindrical in shape, with a wall thickness of 0.5 mm or more, of a kind used for materials other than crude oil and petroleum products, of a capacity of 4.5 litres or more, regardless of the type of finish, gauge or stainless steel grade, whether or not with additional components, whether or not painted or coated with other materials Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 7310 Note 3 to Section XV Note 1e to Chapter 72