Information for ruling 600006916
This section is Advance Tariff Ruling
- Start date
- 28 Jul 2023
- Expiry date
- 27 Jul 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A black spatula style tool made from 100% heat resistant nylon material. For use in the kitchen as a utensil for cooking, packaged in a and put up for retail sale.
- Keywords
-
- PLASTICS
- FOR COOKING
- HEAT RESISTANT
- KITCHENWARE
- KITCHEN UTENSIL
- NYLON
- 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 – cardboard tie card. GIR 6 has been used to classify the goods to subheading level 392410 – Tableware and kitchenware 10 digit code 3924100090 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 1 The Harmonised System Explanatory Notes (HSENs) to heading 3924