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Information for ruling 600014733

This section is Advance Tariff Ruling

Start date
23 Jan 2026
Expiry date
22 Jan 2029
Description
50 High-Impact white Polystyrene reusable plates. Made from 100% polystyrene, featuring 7 compartments, which are used to separate food. The plates measure 29.5 (l) x 21 (w) x 33 (h) cm and are packaged in plastic packaging.
Keywords
  • REUSABLE
  • PLATES
  • OF POLYSTYRENE
  • OF PLASTIC
  • AS PLATES
  • 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 by the terms of heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 - has been used to classify this product by the terms of heading 392410: Tableware and kitchenware 10 Digit code - 3924100090: Other than elsewhere specified Also classified in accordance with: Chapter 39 to Note 1 Harmonised System Explanatory Note to Chapter 39 Heading 3924 Note A