Information for ruling 600011483
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 7013289000 (opens in new tab)
- Description
- Beer and Pint Glass Set. The goods are comprised of 330ml bottled beer and a reusable stemmed drinking glass. The goods are put up for retail sale in a set together and packaged in a cut out cardboard box where part of the glass and bottle are visible.
- Keywords
-
- REUSABLE
- ALCOHOLIC BEVERAGES
- AS A SET
- PACKAGED AS A SET
- PUT UP FOR RETAIL SALE
- DRINKING GLASSES
- GIFTWARE
- OF GLASS
- 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 7013 - Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) GIR 3(b) has been used as the stemmed glass is considered to be the essential character of this set. GIR 5 (b) - has been used to identify the type of packaging. The product is packaged in a cut out cardboard box where part of the glass and bottle are visible GIR 6 has been used to classify this product to subheading level 701328 - Stemware drinking glasses, other than of glass ceramics; Other than of lead crystal 8 Digit Code 70132890 - Gathered mechanically Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 7013