Information for ruling 600005454
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2023
- Expiry date
- 09 Jan 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A set of cutlery, made of polystyrene plastic. The cutlery set includes 60 pieces of knives, 60 pieces of forks and 60 pieces of spoons. All are made of PS Plastic, and coloured gold. The measurements of each part are: Knives - 20 x 2 cm Forks - 18.8 x 2.5 cm Spoons - 17.5 x 3.5 cm. The product is packaged in a coloured box.
- Keywords
-
- SPOONS
- KNIVES
- OF POLYSTYRENE
- OF PLASTIC
- GOODS PUT UP IN SETS
- KITCHENWARE AND TABLEWARE
- FORKS
- 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 6 has been used to classify this product by the terms of heading 392410: Tableware and kitchenware 10 Digit code 3924100090:Other than elsewhere specified Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Note (A) to heading 3924