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Information for ruling 600006345

This section is Advance Tariff Ruling

Start date
09 May 2023
Expiry date
08 May 2026
Description
A sauce bottle. Made from a mustard coloured polypropylene (plastic) with removable top. The item is filled with a sauce (mustard, mayonnaise etc,) and squeezed to dispense the sauce. For use in kitchens and restaurants. Packing consists of a head card. The item is sold in large quantities for wholesale distribution.
Keywords
  • CONDIMENTS
  • OF POLYPROPYLENE
  • OF PLASTIC
  • FOR SAUCES
  • BOTTLES
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 of 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 5b has been used to identify the type of packaging - head card. GIR 6 has been used to classify the goods to subheading level 392410 - Tableware and kitchenware. 10 Digit Code 3924100090 - Other tableware and kitchenware; other than containing polyamide or melamine; other than Polycarbonate infant feeding bottles. Also classified in accordance with: Chapter Notes 1 to Chapter 39 The Harmonized System Explanatory Notes (HSENs) to Heading 3924