Information for ruling 600007484
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- This is a plastic spoon used for scooping ice-cream. It comes in several colours and is packed on a card board backing.
- Keywords
-
- SCOOPS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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 (GIRs): 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 5(b) has been used to identify the type of packaging. The product is tied to a card. GIR 6 has been used to classify the goods to subheading level 392410 - Tableware and kitchenware 10 Digit Code 3924100090 - Other than polycarbonate infant feeding bottles. Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3924 refers.