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Information for ruling 600006600

This section is Advance Tariff Ruling

Start date
20 Apr 2023
Expiry date
19 Apr 2026
Description
Twin stoneware espresso cups with handles. Personalised with a name and a mixture of wording. Available in various colours.
Keywords
  • CERAMICS
  • WITH DECORATION
  • CUPS
  • STONEWARE
  • OF CERAMIC
  • 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 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 8-digit code 69120023 - Stoneware 10-digit code 6912002310 - Tableware and kitchenware, excluding condiment or spice mills and their ceramic grinding parts, coffee mills, knife sharpeners, sharpeners, kitchen tools to be used for cutting, grinding, grating, slicing, scraping and peeling, cordierite ceramic pizza-stones of a kind used for baking pizza or bread Also classified in accordance with: Chapter 69 Note 1 Harmonised System Explanatory Notes to heading 6912