Information for ruling 600007156
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Pack of 5 children clothes hangers made from polypropylene. They measure 29cm x 17.5cm and are white in colour. They are packaged within a sleeve card for retail sale.
- Keywords
-
- OF POLYPROPYLENE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- CLOTHES HANGERS
- 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 5 (b) - Has been used to identify the type of packaging: cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading level 392490: Other than tableware and kitchenware. 10 DIGIT CODE 3924900090: Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 note 1 World Customs Organization Opinions to subheading 392490