Information for ruling 600006765
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A pack of 2 coloured table covers measuring 120 cm x 120cm. Used to protect tables from spills, drink rings and stains, ideal for outside use but can also be used inside, can be wiped clean, reusable and disposable. Made of polyethylene, available in various colours. Packaged in a polybag with label
- Keywords
-
- COLOURS
- WITH COLOURED PLASTICS
- OF POLYETHYLENE
- TABLEWARE
- 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 and 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 kitchenware or tableware 10 digit code 3924900090 - other than elsewhere specified in this commodity code Also classified in accordance with the following: Harmonised System Explanatory Notes (HSEN)s to 3924 Note (c)