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39.24 ‑ Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
This heading covers the following articles of plastics :(A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee‑pots, teapots, sugar bowls, beer mugs, cups, sauce‑boats, fruit bowls, cruets, salt cellars, mustard pots, egg‑cups, teapot stands, table mats, knife rests, serviette rings, knives, forks and spoons. (B) Kitchenware such as basins, jelly moulds, kitchen jugs, storage jars, bins and boxes (tea caddies, bread bins, etc.), funnels, ladles, kitchen‑type capacity measures and rolling‑pins. (C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust‑covers (slipovers). (D) Hygienic and toilet articles (whether for domestic or non‑domestic use) such as toilet sets (ewers, bowls, etc.), sanitary pails, bed pans, urinals, chamber‑pots, spittoons, douche cans, eye baths; teats for baby bottles (nursing nipples) and finger-stalls; soap dishes, towel rails, tooth‑brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets or kitchens, not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts or adhesives) are excluded (heading 39.25).
The heading also covers cups (without handles) for table or toilet use, not having the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes. It excludes, however, cups without handles having the character of containers used for the packing or conveyance of goods (heading 39.23).
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