Information for ruling 600007287
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- 10pc dual piping icing bags. Made of polyethylene. Packaged with a header card and polypropylene bag.
- Keywords
-
- KITCHENWARE
- FOR DECORATION
- BAGS
- 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 or chapter of the Goods Classification Table (Reg 3(1)(b)) 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 type of packaging: header card and polypropylene bag 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: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3924