Information for ruling 600006326
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- This is a pack of two soap boxes made from plastic. Used for holding bars of soap, ideal for traveling and storage. It is packed in a plastic bag with cardboard header.
- Keywords
-
- PLASTICS
- SOAP DISHES
- TRAVEL GOODS
- SOAPS
- PUT UP FOR RETAIL SALE
- FOR STORING
- 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. The product is packed in a clear plastic bag with a cardboard hanger. 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 the Harmonised System Explanatory Notes (HSENs) to chapter 39 note 1 HSEN Note (D) to heading 3924.