Information for ruling 600005747
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2023
- Expiry date
- 20 Mar 2026
- Commodity code
- 3005100000 (opens in new tab)
- Description
- A box of 20 plasters for children. There are 2 sizes and 4 different designs each depicting characters from a children’s programme. 16 size 55mm x 19mm, with 8 each of 2 different designs, also 4 being 56mm x 29mm with 2 each of 2 different designs. The plasters have a plastic back with a viscose, polyester and polypropylene fibre absorbent pad, they are individually wrapped in paper. The plasters are packaged within a cardboard box which is attached to a plastic clip strip by a eurohook. Each strip can hold 12 packs. They are for retail sale.
- Keywords
-
- PLASTERS
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- ADHESIVE DRESSINGS
- 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 3005: Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. 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 300510: Adhesive dressings and other articles having an adhesive layer. Also classified in accordance with: Chapter 30, section note 2 Harmonised System Explanatory Notes (HSEN) to heading 3005.