Information for ruling 600005858
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 3921903000 (opens in new tab)
- Description
- Plastic sheet Cotton Fabric impregnated with a Phenolic resin Materials: phenolic resin 55%, cotton textile 45% On rolls, 270m length and 1.27m width (Others available on request) Use: Making tubes and machined products for various industries
- Keywords
-
- IN ROLLS
- POLYPHENOLS
- IMPREGNATED
- OF WOVEN TEXTILE MATERIAL
- PHENOLIC RESINS
- OF COTTON
- 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 3921 - Other plates, sheets, film, foil and strip, of plastics GIR 5b has been used to identify the type of packaging - on rolls GIR 6 has been used to classify the goods to subheading level 392190 - Other than cellular 8 digit code 39219030 - Of condensation or rearrangement polymerisation products, whether or not chemically modified; Of phenolic resins Also classified in accordance with: Chapter 39 note 10 Chapter 59 note 2 (a) (3) HSEN to 3921 HSEN to Chapter 39 Plastic & textile combinations