Information for ruling 600005661
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The product is a set of three sponges, intended to be used to wash up kitchenware in the sink. The product is made from 100% cellulose. The item is packaged in a cardboard box and is manufacturer in China.
- Keywords
-
- PLASTICS
- OF CELLULOSE
- FOR CLEANING
- SPONGES
- KITCHENWARE
- 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 5 (b) - has been used to identify the type of packaging as a cardboard box 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 Note 1 to Chapter 39 Harmonised System Explanatory Notes to Heading 3924 CNENs to chapter 3924