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Information for ruling 600005477

This section is Advance Tariff Ruling

Start date
28 Feb 2023
Expiry date
27 Feb 2026
Description
The item is a rectangular sponge for use with the Pal-O-Mine Holder that is attachable with hook and loop surface. The wet sponge is used to remove stains. Measurements are: 65mm L x 67 mm W x 30 mm H. Weights 4 grams. Individually not packaged, 10 items packaged in a plastic bag, 1000 items packaged in a cardboard box. Made from melamine Foam, Polyethylene Terephthalate. Country of origin, China.
Keywords
  • FOR CLEANING
  • MELAMINE RESINS
  • OF FOAM
  • SPONGES
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: GIR1 has been used to classify this product by the terms of heading 3921 other plates, sheets, film, foil and strip, of plastics. GIR 5 (b) has been used to identify the type of packaging – cardboard box GIR 6 has been used to classify the goods to subheading level 392119 - Cellular; of other plastics. 10 Digit Code: 3921190099 - other than for use in certain types of aircraft; other than elsewhere specified Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 3921.90 – other plastics Chapter 39 Notes 1 and 10