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Information for ruling 600005691

This section is Advance Tariff Ruling

Start date
13 Mar 2023
Expiry date
12 Mar 2026
Description
This product is a wheel made of a thermos plastic material that is used to adjust the squeegee on a scrubber dryer machine. Measurements: 47mm x 21mm x 48mm (L x W x H) and weighs 22 grams The product is individually not packed, two items packed in a plastic bag and is bought to be sold to retail and janitorial markets.
Keywords
  • OF PLASTIC
  • WHEELS
  • MACHINE PARTS
  • PARTS
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 the product to 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 GIR 6 has been used to classify the goods to subheading level 392690 – Other than Articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than Fittings for furniture, coachwork or the like; Other than Statuettes and other ornamental articles; Eight digit code 39269097 – Other than perforated buckets and similar articles used to filter water at the entrance of drains; Other than protective face shields/visors Ten digit code 3926909790 – Other than elsewhere specified within this subheading Also classified in accordance with: Note 1 to Chapter 39 Note 2a to Section XVI Harmonised System Explanatory Notes (HSENs) to heading 3926