Guidance

Reusable water bottle (Tariff notice 39)

Check the tariff classification of reusable water bottles made of clear borosilicate glass, fitted with a screw cap made of stainless steel.

A new regulation was published on 30 October 2019.

This is considered a change in UK practice.

New regulation

L278/4

Regulation 2019/1812

A reusable water bottle made of clear borosilicate glass, fitted with a screw cap made of stainless steel. The cap has an inner o-ring made of silicone that provides impermeable sealing. The bottle has a carrying loop attached to the cap and a removable anti-slip silicone sleeve for convenient use. The bottle is of a height of approximately 220 mm and a diameter of 60 mm. The diameter of the neck is approximately 30 mm. The bottle has a capacity of up to 0,6 l.

Classification (Combined Nomenclature (CN) code)

Code 7013 99 00.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7013 and 7013 99 00.

Classification under heading 7010 as bottles, flasks and other containers, of glass, of a kind used for the conveyance or packing of goods, is excluded, as the article is not commonly used commercially (see also the Harmonized System Explanatory Notes (HSEN) to heading 7010, first paragraph, HSEN to heading 7013, last paragraph, point (b), and also the Harmonized System classification opinion 3924.90/2).

The article is therefore to be classified under CN code 7013 99 00 as other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk.

This Tariff notice is published for information purposes only.

Published 8 November 2019