Information for ruling 600014923
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2026
- Expiry date
- 23 Apr 2029
- Commodity code
- 3924100090 (opens in new tab)
- Description
- A plastic mug made from ABS plastic, which is pink and red in colour. It has inscriptions on it stating "Ava" and "Giggle Monster", with a face containing eyes and a mouth with three teeth (one on top, two on bottom) depicting a "monster" style face. There are two feet at the bottom of the mug, each with three toes coming off it, with black toenails designed in the shape of triangles. The mug can be personalised to replace the name at the top of the mug above the monster to whatever name the customer prefers, using a non-toxic marker over a label, which is removed to complete. The barcode on the bottom of the mug is made of paper with a glossy lamination, specifying that the mug is not suitable for hot drinks or microwaving. The mug measures 102 mm width x 84 mm depth x 105 mm height.
- Keywords
-
- PERSONALISED
- FOR CHILDREN
- MUGS
- PINK
- ABS
- OF PLASTIC
- 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)