Information for ruling 600005179
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2023
- Expiry date
- 23 Jan 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This product is a plastic geotextile geogrid mesh that is made from a polypropylene sheet, which is then punched and drawn to produce a square grid or mesh type structure with raised moulded nodes (39mm between each rib of the grid and each rib is a minimum of 2.3mm wide). The product is then laminated onto a nonwoven textile separator for use in civil engineering.
- Keywords
-
- OF POLYPROPYLENE
- AS SHEETS
- FOR CIVIL ENGINEERING SITES
- WITH OPEN MESHES
- OF PLASTIC
- Justification
- 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 Interpretive Rules (GIRs) GIR 1 has been used to classify this product by the terms of heading 3926 – Other articles of plastics and articles of other materials of headings 3901 – 3914. GIR 3B has been used as the plastic grid is the essential character GIR 6 has been used to classify the goods to subheading level 392690 – Other than elsewhere specified in this subheading Eight Digit Code – 39269097 – Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Protective face shields/visors Ten Digit Code – 3926909790 – Other than elsewhere specified Also classified in accordance with: Chapter Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926