Information for ruling 600005238
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2023
- Expiry date
- 12 Jan 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- 3 tool holder. Made from glass reinforced nylon and acrylonitrile butadiene styrene plastic. To be fixed to a wall to keep tools out of the way. Sold to retail and janitorial market.
- Keywords
-
- HANDLES
- 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