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Information for ruling 600006971

This section is Advance Tariff Ruling

Start date
15 Jun 2023
Expiry date
14 Jun 2026
Description
A rectangular blue plastic ice cube tray made of polypropylene. The Ice cube tray has twelve rectangular cavities to create ice cubes. Packaged together with two other ice cube trays in a plastic bag with a cardboard header. Available in different colours.
Keywords
  • BLUE
  • GREEN
  • OF POLYPROPYLENE
  • RECTANGULAR
  • OF PLASTIC
  • KITCHENWARE AND TABLEWARE
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 392410 – Tableware and Kitchenware 10-Digit code 3924100090 – Other than kitchenware containing polyamide or melamine; Other than polycarbonate infant feeding bottles 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