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Information for ruling 600015641

This section is Advance Tariff Ruling

Start date: 28 May 2026
Expiry date: 27 May 2029
Commodity code: 3924100090 (opens in new tab)
Description: The item is a tumbler made from a copolyester plastic. The tumbler has a light blue colour and is made to be stackable. The item is used for drinks.
Keywords: OF PLASTIC

DRINKING GLASSES

REUSABLE TUMBLER

PLASTICS
Justification: Classification has been determined in accordance with: 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 the 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. Also classified in accordance with: Chapter notes 1 to chapter 39. Harmonised System Explanatory Notes (HSEN's) notes (A) to 3924.