Information for ruling 600013447
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2025
- Expiry date
- 10 Aug 2028
- Commodity code
- 4419900000 (opens in new tab)
- Description
- Disposable cutlery set which is made from pressed birch wood. They are used for eating on board flights. They are packaged in a brown paper pack. The pack contains 1 x knife, 1 x fork, 1 x spoon, 1 paper napkin, 1 salt sachet, and 1 pepper sachet.
- Keywords
-
- SPOONS
- CUTLERY, TABLEWARE
- PACKAGED AS A SET
- BIRCH
- FORKS
- ARTICLES OF WOOD
- OF WOOD
- TABLE KNIVES
- Justification
- 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)). GIR 1 - has been used to classify this product by the terms of heading 4419 - Tableware and kitchenware, of wood. GIR 3b - has been used as the wooden cutlery is considered to be the essential character. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 441990 - Other than of bamboo or of tropical wood. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 4419.