Information for ruling 600006052
This section is Advance Tariff Ruling
- Start date
- 24 Mar 2023
- Expiry date
- 23 Mar 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- The product is a white plastic biodegradable apron. The product is intended to be worn by doctors and nurses in hospitals. The product has been produced using recycled and virgin grade materials. The aprons come on a roll, with 200 on each roll and 5 rolls per box. The product has a shelf life of 2 years once the box has been opened. The aprons are packaged in cartons, with 108 cartons per pallet. The item is produced by a Far East manufacturer.
- Keywords
-
- APRONS
- OF PLASTIC
- BIODEGRADABLE
- 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 as rolls, cartons and pallets. GIR 6 - has been used to classify the goods to subheading level 3926200000 Articles of apparel and clothing (including gloves, mittens and mitts) Also classified in accordance with: Chapter Note 1 to Chapter 39 Harmonised System Explanatory Note1 to Heading 3926