Skip to main content
Back

Information for ruling 600005221

This section is Advance Tariff Ruling

Start date
13 Jan 2023
Expiry date
12 Jan 2026
Description
The product is a swivel grip handle. This is a component part of a commercial janitorial bucket wringer used in commercial cleaning. It is made of moulded plastic having been specially designed and shaped for purpose.
Keywords
  • HANDLES
  • MOULDED
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
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)). 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 to 3914 GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified. 8 Digit Code 39269097 – Other than: Perforated buckets and similar articles used to filter water at the entrance to drains and protective face shields/visors 10 Digit Code 3926909790 – Other than elsewhere specified within the heading Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to 3926 refers