Information for ruling 600005755
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2023
- Expiry date
- 15 Mar 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The items are false nails to use/stick on nails, made of acrylonitrile butadiene styrene (ABS plastic). Packaged in plastic tray and card blister, for retail sale.
- Keywords
-
- NAILS
- OF PLASTIC
- FALSE NAIL SETS
- STICKERS
- 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 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 392690- Other than elsewhere specified within the sub-heading 8 Digit code 392690 97- Other than Protective face shields/visors; Other than Perforated buckets and similar articles used to filter water at the entrance to drains 10 Digit code 39269097 90- Other than elsewhere specified within this commodity code. Also classified in accordance with: - Chapter Notes 1 to heading 3926 Harmonised System Explanatory Notes (HSENs) to heading 3926