Information for ruling 600008799
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2023
- Expiry date
- 12 Dec 2026
- Commodity code
- 6912008300 (opens in new tab)
- Description
- A stoneware ceramic bowl used within the home for pets. Comes in 3 different sizes with 2 colour variations. Made from 70% dolomite, 20% glaze and 10% decal. packaged in a white box with honeycomb paper.
- Keywords
-
- 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 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