Insulated tiffin carrier classification falls under Heading 39.23 as conveyance or packing article, not tableware or kitchenware.

Insulated tiffin carriers are classifiable under Heading 39.23 as articles for the conveyance or packing of goods, because they are used to carry food from one place to another and fit that description more specifically. They are not classifiable under Heading 39.24 as tableware, kitchenware, or other household articles, since the illustrations in that heading do not extend to a tiffin carrier. The more specific entry in Heading 39.23 therefore prevails for classification, with the result that the insulated tiffin carrier falls under Heading 39.23 and not Heading 39.24.

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Issues: Whether insulated tiffin carriers are classifiable under Heading 39.23 as articles for the conveyance or packing of goods, or under Heading 39.24 as tableware and kitchenware.

Analysis: An insulated tiffin carrier is used to carry food from one place to another and therefore answers the description of an article for conveyance or packing of foodstuffs. It is not properly treated as tableware, kitchenware, or any other household article within Heading 39.24. The illustrations in Heading 39.24 do not extend to a tiffin carrier, while Heading 39.23 is the more specific entry covering articles for the conveyance or packing of goods.

Conclusion: The insulated tiffin carrier is classifiable under Heading 39.23 and not under Heading 39.24, in favour of the assessee.

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