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Information for ruling 600007333

This section is Advance Tariff Ruling

Start date
20 Jul 2023
Expiry date
19 Jul 2026
Description
12 pieces of plastic shaped ice cubes. Made of polypropylene and water filled. Intended to make shaped ice, coffee, juice, milk, baby food or fruit. Packaged in a polybag with a header.
Keywords
  • HOUSEHOLD ITEMS
  • OF POLYPROPYLENE
  • FOR ICE CUBES
  • WATER
  • COLOURED
  • KITCHENWARE AND TABLEWARE
  • REUSABLE
  • PLASTICS
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 5B has been used to identify the type of packaging: polybag GIR 6 has been used to classify this product by the terms of subheading 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