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Information for ruling 600010106

This section is Advance Tariff Ruling

Start date
08 May 2024
Expiry date
07 May 2027
Description
A 12cm mint coloured earthenware Ceramic dog bowl. The bowl has a mint exterior surface, with a message in white, with triangles and white lines covering the outer surface, and the Inner surface of the dog bowl is mint coloured and has an image of a bear and images of triangles. There is a sticker with Information about the product on the bottom. Packaged in a cardboard box.
Keywords
  • CERAMICS
  • CERAMIC BOWLS
  • FOR PETS
  • FOR DOGS
  • EARTHENWARE
  • BOWLS
  • MINT
  • IN BOXES
Justification
Classification has been determined in accordance with: 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 the product by the terms of heading 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china GIR 5 (B) has been used to identify the type of packaging used. 8-Digit code 69120085 – Other than Tableware and kitchenware; Earthenware or fine pottery Also classified in accordance with: Note 1 to Chapter 69 Harmonised System Explanatory Notes (HSEN)s to Chapter 69 Harmonised System Explanatory Notes (HSEN)s to Heading 6912