Information for ruling 600005449
This section is Advance Tariff Ruling
- Start date
- 11 Jan 2023
- Expiry date
- 10 Jan 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Small plastic shot glasses. Each glass measures 4.0 x 3.9 cm and has a 30ml capacity. Manufactured from 100% Polystyrene Plastic, transparent or semi-transparent. Packaged in a polybag of 500 glasses with a label attached. Country of Manufacture: China.
- Keywords
-
- TRANSLUCENT
- TRANSPARENT
- OF POLYSTYRENE
- OF PLASTIC
- DRINKING GLASSES
- IN PACKS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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 5 (b) has been used to identify the type of packaging: a polybag of 500 glasses with a label attached. GIR 6 Has been used to classify this product by the terms of heading 392410 - Tableware and kitchenware 10 Digit Code: 3924100090: Other than Kitchenware containing polyamide or melamine Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3924 (A) (B)