Information for ruling 600007154
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2023
- Expiry date
- 08 Aug 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Spatula designed for kitchen use. Made from PP plastic. Supplied with four other individual spatulas of varying sizes, to which this classification will also apply. The spatulas are held together on a plastic loop. Attached to the loop is a printed tag with product details.
- Keywords
-
- OF POLYPROPYLENE
- SPATULAS
- OF PLASTIC
- KITCHENWARE
- 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: General Interpretation Rules (GIRS) 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 packaging – 5 spatulas on a plastic loop with printed tag. GIR 6 has been used to classify the goods to subheading level 392410 - tableware and kitchenware. 10 Digit Code: 3924100090 - other than containing polyamide or melamine; other than polycarbonate infant feeding bottles Also classified in accordance with: HSENS to 3924