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Information for ruling 600011781

This section is Advance Tariff Ruling

Start date
12 Nov 2024
Expiry date
11 Nov 2027
Description
A storage container/canister with a screw lid made from tin plate and with custom design printed on. Commonly used for storage of coffee beans or powders. The container can hold up to 1kg (1 Litre) Wall thickness of the container 0.23mm
Keywords
  • LIDS
  • OF BASE METALS
  • FOR PACKAGING GOODS
  • CONTAINERS
  • FOR STORING
  • PRINTED
  • OF TIN
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 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. 8 Digit Code - 73102910 - With a wall thickness of less than 0.5 mm Also classified in accordance with: Section XV note 3 Harmonised system explanatory notes (HSENs) to Heading 7310