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Information for ruling 600005720

This section is Advance Tariff Ruling

Start date
20 Mar 2023
Expiry date
19 Mar 2026
Description
This product joins together two handle plates to form the handling mechanism of a scrubber dryer machine. It is made from nylon and measures 11mm x 11mm x 11mm (L x W x H) and weighs 400 grams. Individually not packed, bought to be sold to retail and janitorial markets.
Keywords
  • OF PLASTIC
  • HANDLES
  • BLACK
  • PUT UP FOR RETAIL SALE
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 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 2a to Section XVI Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926