Information for ruling 600006624
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A 10” microwave plate cover made of polypropylene plastic (PP). The cover is put over a plate of food to help eliminate food splatter in the microwave. Stack and heat 2 plates at once.
- Keywords
-
- OF POLYPROPYLENE
- COVERS
- MICROWAVEABLE
- OF PLASTIC
- KITCHENWARE
- 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 and kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify the goods to subheading level 39241000 - tableware and kitchenware. 10-digit code 3924100090 - other than kitchenware containing polyamide or melamine. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to 3924