Information for ruling 600007391
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A set of pots and cups with a teaspoon within a carry bag. The set comprises 3 pots and 2 cups, the pots are intended to store tea, coffee, sugar etc and have their own lids, the cups have handles. The pots, lids, cups and carry bag are all made of plastic. The teaspoon is metal with a plastic handle. The carry bag is designed to be reusable and for holding the pots, cups and teaspoon during transit. Typical uses would be for travelling activities such as camping trips, fishing and similar outdoor activities. Put up in a plastic bag for packaging
- Keywords
-
- CUPS
- OF PLASTIC
- POTS
- KITCHENWARE
- GOODS PUT UP IN SETS
- 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 3(b) has been used as the plastic pots and cups are considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 3924 10 - Tableware and kitchenware Code to 10 digits - 3924 1000 90 - Other than kitchenware containing polyamide or melamine, other than polycarbonate infant feeding bottles Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 3924