Information for ruling 600012674
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 3923301000 (opens in new tab)
- Description
- This is a bottle attached to a keyring. The bottle consists of fructose, glucose and sucrose to dispense to tired bees. The bottle is plastic with a black rubber seal with writing on it; the outer shell is made of anodised aluminium shell with a brass chain and ring for attaching to objects. The bottle measures 32H x 11D mm and holds 1.5ml of liquid. The keyring is packed in a backing card using recycled material.
- Keywords
-
- KEY RINGS
- BEES
- LIQUID FILLED
- BOTTLES
- FOR STORAGE OF GOODS
- SMALL BOTTLES
- PUT UP FOR RETAIL SALE
- 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 (GIRS): 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 3(b) has been used as the essential character is the bottle. GIR 5(b) has been used to identify the type of packaging. Mounted on a cardboard backing card. GIR 6 has been used to classify the goods to subheading level 392330 - Carboys, bottles, flasks and similar articles. 8 Digit Code - 39233010 - Of a capacity not exceeding two litres. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3923. Chapter Note 1 to Chapter 39.