Information for ruling 600007230
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2023
- Expiry date
- 17 Jul 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Product is a 100% polyethylene mesh scrubber with a simartoloe wooden handle. It will be used to clean the body. The scrubber is attached to the handle with string. Packaged in a clear plastic bag with a tag.
- Keywords
-
- SPONGES
- FOR HYGIENIC USE
- OF WOOD
- WITH HANDLE
- SCRUBBER
- OF POLYETHYLENE
- OF PLASTIC
- 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 of 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 3B - has been used as the body scrubber is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a clear plastic bag with a tag. 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 the legs and tops thereof. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3924 including note (D)