Information for ruling 600005656
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2023
- Expiry date
- 26 Feb 2026
- Commodity code
- 3923509000 (opens in new tab)
- Description
- Product is a stretchy lid made out of 100% silicone which is designed to stretch over bowls, cups and pots to seal them and keep food and drink fresh. They are reusable and measure 6.5cm. They are packaged in a paper card box.
- Keywords
-
- REUSABLE
- OF SILICONE
- LIDS
- FOR COVERING
- PROTECTIVE FOOD COVERINGS
- OF PLASTIC
- 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 of 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 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5b - has been used to identify the type of packaging in a box made of paper card. GIR 6 - has been used to classify the goods to subheading level 392350 Stoppers, lids, caps and other closures. 8 Digit Code 39235090 Other than Caps and capsules for bottles Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) general notes to chapter 39 and heading 3923