Information for ruling 600008349
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2023
- Expiry date
- 21 Aug 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- A polybag of 100 wooden forks that are made from Birchwood, they are 100% compostable and biodegradable. These can be used for outdoor dining.
- Keywords
-
- CUTLERY, TABLEWARE
- OF WOOD
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- FORKS
- 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 4419 - Tableware and kitchenware, of wood GIR 5(b) has been used to identify the type of packaging -Polybag GIR 6 has been used to classify the goods to subheading level 441990– Other than of Bamboo or of tropical wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 4419