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This section is Advance Tariff Ruling Information for ruling 600015935

Start date
02 Jul 2026
Expiry date
01 Jul 2029
Description
The Harry Potter Cookie Tin Decorating Kit is designed to provide a fun, creative, and themed decorating experience for fans of the Wizarding World. Packed in a durable and reusable metal lunch box made from tinplate and plastic, this set combines baking enjoyment with collectible appeal. The kit includes pre-baked cookies shaped in iconic Harry potter elements, with a blue icing tube. There is a horizontal carboard sleeve that acts as product packaging. Dimension for the tin is 18*13*7cm
Keywords
  • PUT UP FOR RETAIL SALE
  • STORAGE BOXES
  • OF BASE METALS
  • OF STEEL
  • TINPLATE
  • OF PLASTIC
  • FOR STORAGE OF GOODS
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 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 3B - has been used as the Tin is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging - A horizontal cardboard sleeve that acts as product packaging. GIR 6 has been used to classify the goods to subheading level 732399 - Other than iron or steel wool; pot scourers and souring or polishing pads, gloves and the like; Other than cast iron, not enamelled, other than cast iron, enamelled; Other than of stainless steel; Other than of iron (other than cast iron) or steel, enamelled 10 Digit code 7323990090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, and tops and iron rests thereof Classified in accordance with: Note 3 to section XV Harmonised System Explanatory Notes (HSENs) to Heading 7323 Note A(1) Harmonised System Explanatory Notes (HSENs) to Heading 7310 Note b