Information for ruling 600006009
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2023
- Expiry date
- 28 Feb 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A cutlery set comprising of a knife, fork and spoon. The items are presented in a case, for the ease of transport. The product is made from wheatgrass and polypropylene. The item is available in various colours and they are packaged in a coloured box
- Keywords
-
- CUTLERY, TABLEWARE
- OF POLYPROPYLENE
- SETS
- KITCHENWARE AND TABLEWARE
- WHEAT GRASS
- 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 5b Has been used to identify the packaging. GIR 6 has been used to classify this product by the terms of heading 392410: Tableware and kitchenware 10 Digit code 3924100090: Other than kitchenware containing polyamide or melamine, other than polycarbonate infant feeding bottles. Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Note (A) to heading 3924