Information for ruling 600005451
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2023
- Expiry date
- 08 Jan 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- plastic plates 100% Polystyrene Plastic (transparent) plates measure 22.9 and 25.4 cm in a pack of 20 packaged in a polybag
- Keywords
-
- PLATES
- TRANSPARENT
- OF POLYSTYRENE
- OF PLASTIC
- 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)). 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 5b has been used to identify the type of packaging - in a polybag GIR 6 has been used to classify the goods to subheading level 392410 - Tableware and kitchenware 10 digit code 3924100090 - Other than Kitchenware containing polyamide or melamine Also classified in accordance with: Chapter 39 note 1 HSEN to 3924 note (A)