Information for ruling 600010018
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 3924100090 (opens in new tab)
- Description
- Liquid measuring cups Material: Plastic Use: Children learning in the classroom and at home The 4 cups cups, 1 x whole, 1 x half, 1 x third and 1x quarter, nest together for easy, convenient storage Largest cup 7.5 x 9 cm Packaging made of card
- Keywords
- FOR CHILDREN OF PLASTIC CUPS GRADUATED KITCHEN MEASURES
- 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 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 5b has been used to identify the type of packaging – card 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 Also classified in accordance with: Chapter 39 note 1 HSEN to 3924