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Information for ruling 600010640

This section is Advance Tariff Ruling

Start date
11 Jul 2024
Expiry date
10 Jul 2027
Description
An orange plastic bucket made from polypropylene. The Bucket measures 18cm in height by 22.5cm in diameter at the top and measure 15cm in diameter at the bottom. The bucket has a black handle. The bucket has a decorative black design on the outside. The bucket has a hanging tag attached with information about the bucket.
Keywords
  • BLACK
  • WITH HANDLE
  • RED
  • BUCKETS
  • OF PLASTIC
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 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify the goods to subheading level 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: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3924