Information for ruling 600007718
This section is Advance Tariff Ruling
- Start date
- 20 Jun 2023
- Expiry date
- 19 Jun 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- The product is set comprising a square tray, and a cutlery set which is a knife, fork and spoon. The tray is made from compressed Areca palm leaf and the cutlery is made from birchwood. Both are of beige in appearance. The cutlery set is approximately 6” x 1” and the plates are 9” square with a depth of 0.5”. They are put up in packs of 12 and packed into a PLA plastic bag.
- Keywords
-
- LEAFWOOD
- CUTLERY, TABLEWARE
- OF WOOD
- PROCESSED
- PLATES
- 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 4419 - Tableware and kitchenware, of wood. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 4419 90 – Other than of tropical wood Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4419 Note 6 to chapter 44