Information for ruling 600008798
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2023
- Expiry date
- 12 Dec 2026
- Commodity code
- 6912008300 (opens in new tab)
- Description
- 2 stoneware bowls with a powder coated metal stand and rubber to support the stand at the bottom. Intended for use in the home for feeding pets. Suitable for cleaning in a dishwasher. Packed in a white box with honeycomb paper.
- Keywords
-
- WITH STAND
- FOR PETS
- STONEWARE
- BOWLS
- CERAMIC BOWLS
- HOUSEHOLD ITEMS
- 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 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china GIR 3b has been used to classify this product by the terms of heading 6912 as the bowls are deemed to be the essential character. GIR 5b has been used to identify the type of packaging as a white box with honeycomb paper, then in a carton made from 100% paper. 8 Digit Code - 69120083 - Other than Tableware and Kitchenware, of Stoneware. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6912