Information for ruling 600007507
This section is Advance Tariff Ruling
- Start date
- 10 Aug 2023
- Expiry date
- 09 Aug 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A pack of 2 sink strainers. Used for placing over the sink or bath plug hole to prevent unwanted waste blocking sinks. It comes packed tied to a card.
- Keywords
-
- PLASTICS
- PUT UP FOR RETAIL SALE
- SINKS
- WASH BASINS
- STRAINER
- 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 packaged by tyeing to a card. GIR 6 has been used to classify the goods to subheading level 392490 - Other than tableware and kitchenware. 10 Digit Code - 3924900090 - Other than, ironing boards, including sleeve boards, whether or not freestanding, and legs and tops thereof. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3924.