Skip to main content
Back

Information for ruling 600005982

This section is Advance Tariff Ruling

Start date
07 Mar 2023
Expiry date
06 Mar 2026
Description
rigid plastic tubes Made from cotton Fabric impregnated with a Phenolic resin Materials: phenolic resin 55%, cotton textile 45% used in various applications, Bearing cages, Wearings etc packed in long cardboard boxes
Keywords
  • PLASTICS
  • WOVEN COTTON FABRICS
  • RIGID
  • TUBES
  • PHENOLIC RESINS
  • WITH WOVEN FABRIC
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 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics GIR 5b has been used to identify the type of packaging - cardboard boxes GIR 6 has been used to classify the goods to subheading level 391729 - Tubes, pipes and hoses, rigid; Of other plastics 10 digit code 3917290099 - Other than of addition polymerisations, Other than with fittings attached, for use in civil aircraft Also classified in accordance with: Chapter 39 note 8 HSEN to 3917 CNEN to 391729 chapter 59 note 2 HSEN to chapter 39 plastic and textile combinations