Information for ruling 600009468
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2024
- Expiry date
- 08 Jan 2027
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A foldable, reusable plastic cup used for drinking, at sports events with a loop thumb holder on the side. It measures 10cm high, 4.5cm at the base and 6.5cm at the widest part. It is made from thermoplastic polyurethane, TPU, BPA and is free from recyclable plastic.
- Keywords
-
- FOR LIQUIDS
- PLASTICS
- THERMOPLASTIC
- CUPS
- OF POLYURETHANE
- TABLEWARE
- WITH LOOP
- 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 6 has been used to classify the goods to subheading level 392410 - Tableware and kitchenware. 10 Digit Code - 3924100090 - Other than kitchenware containing polyamide or melamine or polycarbonate infant feeding bottles. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3924. Chapter Note 1 to chapter 39.