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Information for ruling 600005583

This section is Advance Tariff Ruling

Start date
03 Mar 2023
Expiry date
02 Mar 2026
Description
A set of 12 storages boxes, each box has a lid which is secured by clip lock handles. The boxes are contained within a frame for easy storage. Each box is 6.5cm x 8.5cm x 5cm, there are 3 of each of the following colours green, blue, pink & yellow. The boxes and frame are made from 100% polypropylene and is intended to retail sale.
Keywords
  • OF POLYPROPYLENE
  • STORAGE BOXES
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • 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 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 than elsewhere specified. 8 DIGIT CODE 39269097: Other than Perforated buckets and similar articles used to filter water at the entrance to drains; 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 (HSEN) to Chapter 39 note 1, heading 3926 & heading 3923 for exclusion