Information for ruling 600011518
This section is Advance Tariff Ruling
- Start date
- 21 Oct 2024
- Expiry date
- 20 Oct 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Plastic bottle for storing and drinking liquids from. Made from Low Density Polyethylene (LDPE) with moulded indented finger grips on the side, and a screw top lid with a sports top spout to aid drinking directly from the bottle without removing the lid. The spout is depressed to seal the bottle and pulled out to release and drink the beverage. The bottles can be used to hold liquids of up to 750ml. It measures 24cm by 7cm approximately. The bespoke section on the front of the bottle is where a screen print will be placed. The bottles are mainly aimed for use at sporting and charity events. The designs and colour of these bottles are subject to change due to customisation by the customer, but the materials or purpose of the product do not change.
- Keywords
-
- SCREW CAPS
- BOTTLES
- CONTAINERS
- REUSABLE
- OF POLYETHYLENE TEREPHTHALATE
- SPOUT
- OF PLASTICS
- FOR TRANSPORT OF BEVERAGES
- 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 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles of plastic. GIR 6 - has been used to classify the goods to subheading level 392490 Other than tableware and kitchenware 10 Digit Code 3924900090 other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 Note 1 Harmonized System Explanatory Notes (HSENs) to 3924 Section note 2 final paragraph WCO opinions to subheading 392490/2