Information for ruling 600006203
This section is Advance Tariff Ruling
- Start date
- 05 May 2023
- Expiry date
- 04 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The product is a black plastic ashtray and cigarette butt holder in the shape of a bucket. It has a removable lid, designed to help contain tobacco ash and remove odours, while also being easy to clean. The product comes packaged in sets of 12 in retail display ready cardboard trays.
- Keywords
-
- ASH TRAY
- OF PLASTIC
- CIGARETTES
- 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 retail display ready cardboard trays 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 Harmonized System Explanatory Note C to Heading 3924 Harmonized System Explanatory Notes First Paragraph to Heading 3926