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Information for ruling 600014008

This section is Advance Tariff Ruling

Start date
17 Dec 2025
Expiry date
16 Dec 2028
Description
A pack of two plastic scoops, intended for scooping pet food. The product has an identifying card attached with a plastic loop for retail purposes.
Keywords
  • SCOOPS
  • FOR PETS
  • OF POLYPROPYLENE
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • KITCHENWARE AND TABLEWARE
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 to Heading 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify this product to sub-heading level - 392410 - Tableware and Kitchenware 10 Digit Code 3924100090 - Other than Kitchenware containing polyamide or melamine; other than polycarbonate infant feeding bottles Also classified in accordance with: Harmonised System Explanatory Note (HSEN) B to 3924