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Information for ruling 600010623

This section is Advance Tariff Ruling

Start date
18 Jul 2024
Expiry date
17 Jul 2027
Description
A round air fryer liner made of silicone. It can be used in round single air fryers, but can also be used in microwaves and ovens. It is non-stick and heat resistant up to 200 degrees. Size approx: W 20cm, H 18cm, D 4.5cm. It is packaged - attached to a printed cardboard hang tag for retail sale.
Keywords
  • FOR COOKING
  • HEAT RESISTANT
  • ROUNDED
  • NON STICK
  • FOR BAKING
  • MICROWAVEABLE
  • OF SILICONE
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 – attached to a printed cardboard hang tag for retail sale. GIR 6 - Has been used to classify the goods to subheading level 392410 Table and kitchenware. 10 DIGIT CODE 3924100090 Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 The Harmonized System Explanatory Notes (HSENs) General Notes to Chapter 39 and to Heading 3924 Note (B)