Information for ruling 600005518
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2023
- Expiry date
- 11 Jan 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Plastic glitter design drinking glasses, made from polystyrene. These are available in various designs and sizes.
- Keywords
-
- DRINKING GLASSES
- KITCHEN AND TABLEWARE
- OF PLASTIC
- OF POLYSTYRENE
- 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