THIS LIQUID CONTAINER SYSTEM IS CLASSIFIED TO COMMODITY CODE 39233090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3923 FOR ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS
GIR 5 (B) HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - CARBOYS, BOTTLES, FLASKS AND SIMILAR ARTICLES
NOTE 1 TO CHAPTER 39
THROUGHOUT THE NOMENCLATURE, THE EXPRESSION 'PLASTICS' MEANS THOSE MATERIALS OF HEADINGS 3901 TO 3914 WHICH ARE OR HAVE BEEN CAPABLE, EITHER AT THE MOMENT OF POLYMERISATION OR AT SOME SUBSEQUENT STAGE, OF BEING FORMED UNDER EXTERNAL INFLUENCE (USUALLY HEAT AND PRESSURE, IF NECESSARY WITH A SOLVENT OR PLASTICISER) BY MOULDING, CASTING, EXTRUDING, ROLLING OR OTHER PROCESS INTO SHAPES WHICH ARE RETAINED ON THE REMOVAL OF THE EXTERNAL INFLUENCE.
THROUGHOUT THE NOMENCLATURE, ANY REFERENCE TO 'PLASTICS' ALSO INCLUDES VULCANISED FIBRE. THE EXPRESSION, HOWEVER, DOES NOT APPLY TO MATERIALS REGARDED AS TEXTILE MATERIALS OF SECTION XI.
HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 39.23 INCLUDE:
THIS HEADING COVERS ALL ARTICLES OF PLASTIC COMMONLY USED FOR THE PACKING OR CONVEYANCE OF ALL KINDS OF PRODUCTS. THE ARTICLES COVERED INCLUDE:
(A) CONTAINERS SUCH AS BOXES, CASES, CRATES, SACKS AND BAGS, CASKS, CANS, CARBOYS, BOTTLES AND FLASKS.