Information for ruling 600008212
This section is Advance Tariff Ruling
- Start date
- 23 Aug 2023
- Expiry date
- 22 Aug 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The product includes 2 body puffs. They are used for hygiene purposes, to cleanse the skin and remove any dirt when washing. The body puffs are made from woven nylon and have a product tag attached.
- Keywords
-
- OF NYLON
- FOR HYGIENIC USE
- FOR BODY WASHING
- FOR BATHROOMS
- CIRCULAR SHAPED
- SPONGES
- 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 3(1)(b)). 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 6 - has been used to classify the goods to subheading level 392490 - Other than; tableware and kitchenware 10 Digit Code - 3924900090 - Other than; ironing boards, including sleeve boards, whether or not free standing, and the legs and tops thereof. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3924 including note (D)