Information for ruling 600006734
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A Blue 12-peg dryer. The dryer is 26.5cm in diameter and is made of polypropylene and iron. The dryer is in the form of a circle with 12 pegs attached around the outside, which are closed by a metal ring and attached to the circle by grey plastic clips, there is a hook in the centre of the dryer to allow the product to be hung-up. Packaged in a plastic bag with a cardboard header with information about the product. Available in different colours.
- Keywords
-
- OF POLYPROPYLENE
- OF PLASTIC
- FOR HANGING UP
- BLUE
- CLIPS
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 5 (B) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 392490 – Other than tableware and kitchenware 10-Digit code 3924900090 – Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3924 Harmonised System Explanatory notes (HSEN)s to Heading 3926