Information for ruling 600011242
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Lower cup for smoke dispenser A smoke dispenser is an item for testing the effectiveness of smoke detectors. The lower cup is a plastic item open at one end and closed at the other, with the purpose of supporting the lower portion of an aerosol spray can which fits into the dispenser. The lower cup has a thread at the open end which allows it to be screwed into the dispenser The lower cup is individually packaged in a plastic bag.
- Keywords
-
- OF PLASTIC
- FOR TESTING
- SCREWED
- WITH SUPPORTING FUNCTION
- 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 – a plastic bag GIR 6 has been used to classify the goods to subheading level 392690 – Other than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 1 HSEN to heading 3926 para 1