Information for ruling 600007485
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2023
- Expiry date
- 18 Jun 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- An ice-cream bowl and spoon, both in the design of an ice-cream cornet. The bowl has a coloured inside and the spoon has a coloured scoop. They come in a variety of colours and are packed in a netting bag with a card swing tag attached.
- Keywords
-
- TABLEWARE
- SPOONS
- FOR SERVING
- 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)). 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. It is packed in a netted bag with a card swing tag. GIR 6 has been used to classify the goods to subheading level 392410 - Tableware and kitchenware. 10 Digit Code - 3924100090 - Other than elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs)