Information for ruling 600010154
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The product is a silicone lunchbox container with compartments used for the transportation of packed meals by school children, office workers, etc. It is made of 100% silicone and is 21cm x 16cm in size and contains 432 grams. It is rectangular in shape with rounded corners. It can also be used for ovens and microwaves.
- Keywords
-
- FOR DOMESTIC USE
- RECTANGULAR
- CONTAINERS
- ROUNDED AT THE ENDS
- OF PLASTICS
- WITH COMPARTMENTS
- BOXES
- OF SILICONE
- FOR TRANSPORT OF FOOD
- LIDS
- 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 6 has been used to classify the goods to subheading 392490: Other than tableware and kitchenware. 10 Digit Code 3924900090: Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSEN) to Heading 39.24 Note (C)