Information for ruling 600007617
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A set of 3 body exfoliator body puff for washing the body in the bath or shower. They are netted. They are made from polyethylene and are packed in a set of 3. They come in several colours and packed in a net, with a card tag.
- Keywords
-
- NETTING
- OF PLASTIC
- FOR WASHING
- PUT UP FOR RETAIL SALE
- FOR BATHROOMS
- 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 of chapter of the Goods Classification Table (Reg (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 plastic. GIR 5(b) has been used to identify the type of packaging. The product is packed in a netted plastic bag with a card tag. GIR 6 has been used to classify the goods to subheading level 392490 - Other than table or 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