Information for ruling 600007638
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 3924100011 (opens in new tab)
- Description
- Two-piece sauce bottles made from polyimide plastic. They are coloured 1 red and 1 yellow. The bottles have a small stopper attached by a ring of plastic to seal the bottle and contents when not in use. The bottles are designed to hold and store a variety of sauces. The bottles are to be filled with a desired condiment to be squeezed out onto food or any other sort of dish. Packaged on a cardboard back with a cut out slot to hang on a display stand. Packed in a clear plastic polybag. Presented for retail sale
- Keywords
-
- FOR STORAGE OF GOODS
- OF POLYAMIDE
- HOUSEHOLD ARTICLES
- CONTAINERS
- OF PLASTIC
- KITCHENWARE AND TABLEWARE
- 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)). 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 has been used to identify the type of packaging. Packaged on a cardboard back describing the content, with a cut out slot to hang on a display stand. Packed in a clear plastic polybag. Presented for retail sale. GIR 6 has been used to classify the goods to subheading level 392410 - Table and Kitchen ware. 10 Digit Code 3924100011 – Kitchenware containing polyamide or melamine; consigned from Hong Kong or China.