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Information for ruling 600015392

This section is Advance Tariff Ruling

Start date
11 May 2026
Expiry date
10 May 2029
Description
A pack of 24 neon shot glasses, each with a capacity of 30ml. Made from polystyrene and available in four colours: blue, red, yellow, and green. Designed for parties. Dimensions: 39mm x 29mm x 41mm.
Keywords
  • KITCHENWARE
  • HOUSEHOLD ARTICLES
  • DRINKING GLASSES
  • OF POLYSTYRENE
  • OF PLASTICS
  • GLASSES
  • COLOURED
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 5B has been used to identify the type of packaging. 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 Note 1 Harmonised System Explanatory Notes to heading 3924