Information for ruling 600007680
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 7323930090 (opens in new tab)
- Description
- A 450ml travel mug that can be used indoors and outdoors. It is has a stainless-steel exterior and the interior is made from polypropylene (PP) . It has an integrated handle and comes with a lid to protect the liquid from spilling. The travel mug has a double wall interior to retain hot and cold temperatures so it is ideal for hot and cold beverages. The travel mug comes packaged in a polybag complete with label.
- Keywords
-
- MUGS
- OF BASE METALS
- FOR DOMESTIC USE
- OF POLYPROPYLENE
- TRAVEL GOODS
- WITH HANDLE
- OF STAINLESS STEEL
- LIDS
- 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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 7323 - table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 5 (b) - has been used to identify the type of packaging. – Polybag with Label GIR 6 - Has been used to classify the goods to subheading level 732393 - Of stainless steel. 10 Digit Code - 7323930090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with: Note 3 to Section XV Harmonised system explanatory notes (HSENs) note A(2) to Heading 7323