Information for ruling 600012028
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 450ml plastic drinking cups come in a pack of 10. The cups are used for drinking from. They are made from poly propylene and are red on the outside of the cup with white on the inside of the cup. The cups are packaged in a polybag 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 - 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