Information for ruling 600005659
This section is Advance Tariff Ruling
- Start date
- 31 May 2023
- Expiry date
- 30 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- 12 cases used for baking made from 100% silicone to be used in a kitchen environment. Made in China.
- Keywords
-
- BAKING CASES
- OF SILICONE
- FOR BAKING
- CASES
- 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 3924 – tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 - has been used to classify the goods to subheading level 392490 Other than tableware and kitchenware 10 Digit Code 3924900090 Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Also classified in accordance with: Chapter notes 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) general notes to chapter 39 and to heading 3924 note (C)