Information for ruling 600006290
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- This is a plastic ashtray and cigarette holder in the shape of a bucket and has 3 grooves on the top for resting cigarettes on. It has a removable lid, designed to help contain tobacco ash and removed odours whilst being easy to clean. They glow in the dark when exposed to sunlight and comes in several colours. They have removable lids for easy cleaning. The measurements are: Top 7cm, bottom 6cm and the height 11cm. They are packed in cardboard trays of 12 and come in several different colours.
- Keywords
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- ASHTRAYS
- CIGARETTES
- OF PLASTIC
- POTS
- 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 (GIRs): 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. Packed in a cardboard tray. 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: Harmonised System Explanatory Notes (HSENs) Note C Chapter Note 1 heading 3924