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Information for ruling 600005206

This section is Advance Tariff Ruling

Start date
09 Dec 2022
Expiry date
08 Dec 2025
Description
Ceramic mug made from dolomite with handle. Dinosaur head with features based on a popular film franchise. Hand painted, with a capacity of 35oz/100ml. its colour is light brown. Packaged in polystyrene inside a cardboard box.
Keywords
KITCHENWARE AND TABLEWARE DOLOMITE TABLEWARE MUGS CERAMICS
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 the product by the terms of heading 6912 - ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 5b has been used to identify the type of packaging as polystyrene and a cardboard box 8 digit code 69120025 - earthenware or fine pottery Also classified in accordance with: chapter 69 note 1 Harmonised System Explanatory Notes (HSEN)s note (A) to heading 6912