Information for ruling 600008370
This section is Advance Tariff Ruling
- Start date
- 22 Sep 2023
- Expiry date
- 21 Sep 2026
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Product is a pack of 100 white plastic cups. They hold 180cc of liquid and are made of 100% polypropylene.
- Keywords
-
- PLASTICS
- CUPS
- OF POLYPROPYLENE
- OF PLASTIC
- 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 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 5b - has been used to identify the type of packaging as in a pack of 100. GIR 6 - has been used to classify the goods to subheading level 392410 Tableware and kitchenware 10 Digit Code 3924100090 Other than Kitchenware containing polyamide or melamine and polycarbonate infant feeding bottles. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3924 including note (A)