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Information for ruling 600007199

This section is Advance Tariff Ruling

Start date
08 Jun 2023
Expiry date
07 Jun 2026
Description
Pack of 3 wooden spoon set These are ideal to use when cooking and baking. 3 Pack Sizes: 8", 10" and 12" Hand wash only Can be used on glass, metal and non-stick cookware. Made of: BEECH WOOD Packing Style: HEAD CARD 1 + PE BAG
Keywords
  • ARTICLES OF WOOD
  • SPOONS
  • KITCHENWARE
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 4419 - Tableware and kitchenware, of wood GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 441990– Other than of Bamboo or of tropical wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 4419