Information for ruling 600008896
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 3923509000 (opens in new tab)
- Description
- Compostable plastic cup lid. Designed to suit 10oz - 16oz compostable cups. Each lid features a sip-thru hole. Presented in a case containing 1000 lids.
- Keywords
-
- PLASTICS
- CIRCULAR SHAPED
- OF PLASTIC
- LIDS
- FOR COVERING
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 6 has been used to classify this product by the terms of heading 392350- Stoppers, lids, caps and other closures 8- digit code 39235090 - Other than caps and capsules for bottles Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3923