Information for ruling 600014925
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2026
- Expiry date
- 26 Mar 2029
- Commodity code
- 6912002310 (opens in new tab)
- Description
- A mug made from ceramic stoneware. The mug comes with a coloured card retail insert with the words "Plant pot mug". The main body of the mug is an earthy terracotta colour and has a reactive glaze on the upper rim of the product. There is a white disc on the front face of the mug, written in black ink the phrase "HEAD GARDENER, TRESPASSERS WILL BE COMPOSTED", also included within the disc is a picture of 2 black spades. The mug has the brand logo on the base of the mug and states it is both microwave and dishwasher safe for use. The mug measures approximately 3.25 inches in diameter and 3.7 inches in height and is packaged for retail sale.
- Keywords
-
- MUGS
- CUPS
- PUT UP FOR RETAIL SALE
- CERAMICS
- FOR DRINK PREPARATION
- STONEWARE
- TERRACOTTA IN COLOUR
- 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 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 5(b) Has been used to identify the packaging as a card retail insert with hanging insert. 8 Digit Code: 69120023 - Of stoneware. 10 Digit Code: 6912002310 - Tableware and kitchenware, excluding condiment or spice mills and their ceramic grinding parts, coffee mills, knife sharpeners, sharpeners, kitchen tools to be used for cutting, grinding, grating, slicing, scraping and peeling, cordierite ceramic pizza-stones of a kind used for baking pizza or bread. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6912.