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Information for ruling 600005347

This section is Advance Tariff Ruling

Start date
12 Jan 2023
Expiry date
11 Jan 2026
Description
Tile levelling clips. Made of plastic. Designed to prevent tiles from moving during installation. The thickness of the clips vary depending on the desired space between tiles. Part of a clip goes under the tiles, and the other part stretches above the surface of the tiles. Tiler removes the visible part of the clips when tile has been installed. The clips are packed in bags.
Keywords
  • TILES
  • FITTINGS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • MISCELLANEOUS ARTICLES
  • CLIPS
  • FIXING ARRANGEMENTS
  • PLASTIC CLIPS
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 8 digit code 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10 digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926