Information for ruling 600005389
This section is Advance Tariff Ruling
- Start date
- 18 Jan 2023
- Expiry date
- 17 Jan 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- PE Tarpaulin. Consisting of a woven high density (HDPE) polyethylene yarn inner, laminated with a low-density polyethylene (LDPE) coating. Individually packaged in a polybag with colour branded insert. Intended use is to protect objects temporarily against rain, dust etc. Features a welded hem containing polypropylene rope around all edges. Aluminium eyelets are placed at one-meter intervals. Colour: Black Weight: 235 grams per square metre Size: 2 metres x 3 metres
- Keywords
-
- WOVEN
- COATED
- LAMINATED
- TARPAULINS
- OF POLYETHYLENE
- OF PLASTIC
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIR)’s: 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 5(b) has been used to identify packaging – a polybag with colour branded insert GIR 6 has been used to classify the goods to subheading level 392690 - other than statuettes and other ornamental articles 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 or included. Also classified in accordance with: Chapter 39: note 1 refers. HESNS to 3920 HSEN's to heading 3926