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Information for ruling 600005338

This section is Advance Tariff Ruling

Start date
16 Jan 2023
Expiry date
15 Jan 2026
Description
Product is a lid for a 20 litre bucket which is not included. It is made from 100% polypropylene and will be used to seal in the contents of the bucket. The lid measures 658mmx219mmx36mm. Designed to be sold to retail and janitorial markets. It is grey in colour and has clips on the sides to clip onto the bucket. 10 items are packaged in a cardboard box.
Keywords
  • WITH CLIP
  • OF POLYPROPYLENE
  • GREY
  • OF PLASTIC
  • LIDS
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 of 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 5b - has been used to identify the type of packaging as 10 items per cardboard box. 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. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926