Information for ruling 600012027
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2025
- Expiry date
- 16 Jan 2028
- Commodity code
- 3924100090 (opens in new tab)
- Description
- The 60ml plastic shot cups come in a pack of 20. The shot cups are used for drinking from and are made from poly propylene. The cups are packaged in polybags for distribution.
- Keywords
-
- FOR LIQUIDS
- CUPS
- OF PLASTIC
- KITCHENWARE
- 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 5b - has been used to identify the type of packaging - In a pack of 20 in a polybag GIR 6 - has been used to classify the goods to subheading level 392410 Tableware and kitchenware 10 Digit Code - 3924100090 Other than; Kitchenware containing polyamide or melamine, polycarbonate infant feeding bottles. Also classified in accordance with: Chapter 39 Note 1 Harmonized System Explanatory Notes (HSEN) to 3924 Note A refers