Information for ruling 600012825
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A set of 4 circular napkin holders. They are made of a cylindrical shape from Polyvinyl Chloride (PVC) to which a thin layer of Capiz shell is attached. They are designed to hold a table napkin on a dining table or other to add a decorative touch to the table setting. In terms of its intended use, the functional part, is the inner plastic ring that support the Capiz shell, this determines the character of the product. Material breakdown: PVC, Resin, Capiz shell.
- Keywords
-
- NAPKIN RING
- OF PLASTIC RESIN
- KITCHENWARE AND TABLEWARE
- CAPIZ SHELL
- OF PLASTIC
- 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 3b has been used as the plastic element is considered to be the essential character. 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, or polycarbonate infant feeding bottles. Also classified in accordance with: Heading 3924 Chapter note 1. Harmonized System Explanatory Notes (HSENs) to heading 3924.10 (A)