Information for ruling 600006598
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A plastic egg cup. Made from recycled polyethylene terephthalate. Personalised with a printed name and funny faces. Suitable for children aged 3 plus. Retail cardboard packaging.
- Keywords
-
- EGG CUPS
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- PRINTED
- KITCHENWARE AND TABLEWARE
- 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 5B has been used to identify the type of packaging:Retail cardboard packaging 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 39 Note 1 Harmonised System Explanatory Notes to heading 3924