Information for ruling 600005405
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2023
- Expiry date
- 12 Jan 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Pack of serving trays. Made from polypropylene plastic. 6 trays to a pack. The trays are white with a gold border. Packaged in a polybag. Dimensions: 29.5 x 22 cm
- Keywords
-
- OF POLYPROPYLENE
- TRAYS
- OF PLASTIC
- SERVING DISHES
- KITCHENWARE AND TABLEWARE
- 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)). GIR 1 has been used to classify this product by the terms of heading 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 5b has been used to identify the type of packaging – polybag GIR 6 has been used to classify the goods to subheading level 392410 – Tableware and kitchenware 10 Digit Code 3924100090 – other than polycarbonate infant feeding bottles Also classified in accordance with: Chapter note 1 to Chapter 39 Harmonized system explanatory notes (HSEN) to heading 3924