Information for ruling 600010246
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2024
- Expiry date
- 14 Apr 2027
- Commodity code
- 6912002310 (opens in new tab)
- Description
- Stoneware jugs. The products are a series of functional and ornamental jugs. Made of Kaolinic clay. (Ball Clay) They have a V shaped pouring lip on the rim and an arched handle to hold, and to pick the jug up, making it a utilitarian article, which can be used as table and kitchenware. The jugs are fired at 1200c. Finished with a clear white glaze with various designs. They are available in 4 different designs, Design 1 - Raised bees in relief with painted coloured flowers. Design 2 - Two highland cattle in raised relief with a written motto in black writing. Design 3 - A single highland cow in black. Design 4 - Painted coloured flowers around the base of the jug. Dimension of the products are approx. 13 * 12 * 21 cm
- Keywords
- KILN FIRED JUGS KAOLINIC CLAYS KITCHENWARE AND TABLEWARE STONEWARE OF BALL-CLAY FOR POURING WITH HANDLE
- 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 5 (b) has been used to identify normal packaging for transport - cardboard carton and card wrap. 8 Digit Code 69120023 - Of stoneware 10 Digit Code 6912002310 - Tableware and kitchenware, excluding condiment or spice mills and their ceramic grinding parts, coffee mills, knife sharpeners, sharpeners, kitchen tools to be used for cutting, grinding, grating, slicing, scraping and peeling, cordierite ceramic pizza-stones of a kind used for baking pizza or bread Also classified in accordance with: Heading 6912 Chapter notes 1 a. c. Harmonised System Explanatory Notes (HSENs) to heading 6912 (B) Harmonised System Explanatory Notes (HSEN) to heading: 6912 (c ) Exclusion. Combined Nomenclature Explanatory Note CNEN to heading: 6912. Schenker Ruling(Regulation (EEC) No 2454_93