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Information for ruling 600009403

This section is Advance Tariff Ruling

Start date
15 Jan 2024
Expiry date
14 Jan 2027
Description
Set of 4 funnels, in sizes 5.5cm,7.5cm,10cm and 12cm Product is a kitchen article for transferring liquids to a bottle. Made of polypropylene Nest together when not in use They are attached together with a plastic tag and a cardboard label
Keywords
  • FUNNELS
  • KITCHENWARE
  • OF PLASTIC
  • OF POLYPROPYLENE
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 (GIRs): 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 5 (b) - Has been used to identify the type of packaging: Plastic hang tag and cardboard label GIR 6 Has been used to classify this product by the terms of heading 392410 - Tableware and kitchenware 10 Digit code 3924100090 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3924