Information for ruling 600009716
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2024
- Expiry date
- 19 Mar 2027
- Commodity code
- 6912008300 (opens in new tab)
- Description
- A stoneware ceramic bowl used within the home for pets. Comes in 2 different sizes. The bowl is made from stoneware, and the holder is made from medium density fibreboard, Product is machine made, Packaged in a cardboard box.
- Keywords
-
- WITH STAND
- 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 3(b) has been used to identify the essential character as the ceramic bowl. GIR 5(b) has been used to identify the type of packaging as a cardboard box. 8 Digit Code - 69120083 - Other than Tableware and Kitchenware, of Stoneware. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6912