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Information for ruling 600006333

This section is Advance Tariff Ruling

Start date
28 Apr 2023
Expiry date
27 Apr 2026
Description
A sauce bottle. Made from clear PP plastic. Designed to dispense ketchup, mustard, and similar preparations. Refillable. Printed hanging display card attached.
Keywords
  • OF POLYPROPYLENE
  • FOR SAUCES
  • KITCHENWARE AND TABLEWARE
  • BOTTLES
  • REFILLABLE
  • OF PLASTIC
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 – a hanging display card GIR 6 has been used to classify this product to subheading level 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: HSENS 3924.10