Information for ruling 600008979
This section is Advance Tariff Ruling
- Start date
- 31 Oct 2023
- Expiry date
- 30 Oct 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- A cutlery set used to give to passengers on airline to consume provided food. Contains wooden cutlery made from Birchwood, paper wrap, paper napkin and one small sachet of salt and pepper. Made from renewable resources.
- Keywords
-
- SPOONS
- CUTLERY, TABLEWARE
- KNIVES
- OF WOOD
- 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 3(b) has been used as the wooden cutlery is considered to be the essential character GIR 5(b) has been used to identify the type of packaging - paper wrap 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