Information for ruling 600006404
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 7013499900 (opens in new tab)
- Description
- Glass Baking Dish made of glass, used for baking pies, casseroles etc in the oven Packaging: wrapped in bubble wrap, paper sleeve around the product
- Keywords
-
- COOKERS
- OF GLASS
- HEAT RESISTANT
- BAKING DISHES
- KITCHENWARE
- FOR OVENS
- 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 7013 - Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) GIR 5 (b) has been used to identify the type of packaging GIR 6 Has been used to classify the goods to subheading level 701349 - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than glass ceramics; other than of lead crystal 8 Digit Code 70134999 - Gathered Mechanically Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) Note 1 to Heading 7013