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Information for ruling 600012015

This section is Advance Tariff Ruling

Start date
04 Feb 2025
Expiry date
03 Feb 2028
Description
A plastic reusable drinking tumbler. It is made from melamine. The tumbler is approximately 90mm tall and 73mm diameter. It is dishwasher safe. The product description provided is for a white tumbler. There are 12 to a pack and 12 packs to a case.
Keywords
  • MELAMINE RESINS
  • REUSABLE
  • OF MELAMINE
  • OF PLASTIC
  • REUSABLE TUMBLER
  • KITCHENWARE AND TABLEWARE
  • REUSABLE CUP
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 level 392410: Tableware and kitchenware. 10 DIGIT CODE 3924100011: Kitchenware containing polyamide or melamine; Consigned from China or Hong Kong. Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3924 (A)