Information for ruling 600006443
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Product is a set of 18 reusable plastic ice cubes. They comprise of a plastic outer shell made of 100% PP (Polypropylene) and that is filled with water. There are no chemicals in the liquid at all. To use, they are put in the freezer and once frozen, can be added to drinks, washed and reused. The set of 18 ice cubes are packaged in a netted bag with a label.
- Keywords
-
- REUSABLE
- FREEZABLE
- ICE CUBES
- OF POLYPROPYLENE
- OF PLASTIC
- KITCHENWARE
- OF WATER
- 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 as 18 cubes in a netted bag. GIR 6 - has been used to classify the goods to subheading level 392410 Tableware and kitchenware 10 Digit Code 3924100090 Other than kitchenware containing polyamide or melamine or polycarbonate infant feeding bottles Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3924