Information for ruling 600014740
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2026
- Expiry date
- 09 Feb 2029
- Commodity code
- 3924100090 (opens in new tab)
- Description
- 100pc deluxe plastic teaspoons made from Polystyrene. Reusable and washable. Made in Turkey.
- Keywords
-
- OF PLASTIC
- CUTLERY, TABLEWARE
- KITCHENWARE AND TABLEWARE
- OF POLYSTYRENE
- 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 the goods to subheading level 392410 - Tableware and kitchenware 10 Digit Code 3924100090 - Other than Kitchenware containing polyamide or melamine and polycarbonate infant feeding bottles. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to 3924 (A) refers