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Information for ruling 600005323

This section is Advance Tariff Ruling

Start date
13 Jan 2023
Expiry date
12 Jan 2026
Description
Single tool holder is a strong and durable tool holder to securely attach cleaning tools to walls or cupboards, helping to create a tidy environment. Colour black, its weight is 45 grams. 73 mm length x 36 mm wide x 62 mm high. This product is made from ACRYLONITRILE BUTADIENE STYRENE; RUBBER. All parts are moulded then assembled. Country of origin: China.
Keywords
  • PLASTICS
  • TOOL HOLDERS
  • WORK HOLDERS
  • WITH RUBBER
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)). General Interpretative Rules GIR’s: 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 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