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Information for ruling 600013562

This section is Advance Tariff Ruling

Start date
04 Aug 2025
Expiry date
03 Aug 2028
Description
This product is a travel mug designed to carry hot and cold drinks. The travel mug has a stainless steel outer material and a plastic interior complete with plastic lid, a plastic handle and a plastic base. The mug is black and silver in colour and can carry a capacity of 0.45 litres of fluid. It is made from Plastic: 50.4% Stainless Steel: 48.9%. Packaged individually for Retail Sale
Keywords
  • MUGS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • LIDS
  • OF STEEL
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 is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 392410 - Other than kitchenware containing polyamide or melamine; Other than polycarbonate infant feeding bottles 10 Digit Code 3924100090 - Other Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) Note (A) to heading 3924