Information for ruling 600007681
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2023
- Expiry date
- 07 Aug 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- The Eco travel mugs are reusable and also include lids and stirrers. The stirrer can also be slotted into the lid of the mug. The mug and stirrer are made from wheatgrass and polypropylene and has a wrap around the mug for gripping the mug. The mugs are suitable for either hot or cold drinks and can hold up to 450ml of fluid. The item is available in 3 colours, and are packaged in a polybag with label.
- Keywords
-
- MUGS
- WHEAT STALK
- OF POLY PROPYLENE
- STIRRERS
- LIDS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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 3B - has been used as the plastic is considered to be the essential character. GIR 5b Has been used to identify the packaging - Polybag with label GIR 6 has been used to classify this product by the terms of heading 392410: Tableware and kitchenware 10 Digit code 3924100090: Other than kitchenware containing polyamide or melamine, other than polycarbonate infant feeding bottles. Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Note (A) to heading 3924