Information for ruling 600007616
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A pack of 3 different styled cake decorating tools. One tool has a straight side used for smoothing icing on cakes, the other has a jagged edge used for making patterns on cakes and the other has an angled edge ideal for cutting off blocks of icing or marzipan. They are all white and are packed with a plastic tie to secure together then tied on a cardboard back.
- Keywords
-
- FOR CAKES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- HOUSEHOLD TOOLS
- 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 together by a plastic cable and then tied on a card back. GIR 6 has been used to classify this product by the terms of heading 392410 - Tableware and kitchenware. 10 Digit Code - 3924100090 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs)