Information for ruling 600007003
This section is Advance Tariff Ruling
- Start date
- 18 May 2023
- Expiry date
- 17 May 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- This is a plastic food scoop for scooping up dry foods for animals. It comes in different colours. It has a card swing tag attached.
- Keywords
-
- SCOOPS
- PLASTICS
- TABLEWARE
- WITH HANDLE
- 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 taht 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 (GIRs): GIR 1 has been used to to classify this 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: A card swing tag attached. GIR 6 has been used to classify this product by the terms of heading 392410 - Tableware and kitchenware. 10 Digit Code 3924100090 - Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) 3924 (B)