Information for ruling 600006224
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2023
- Expiry date
- 24 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A plastic surround that is fitted to the centre console of a car. It is fitted around the gear selector of automatic or manual gearboxes and serves as a decorative trim. It is made by means of injection moulding and is then spray-painted to the desired colour. Materials of construction are polycarbonate and ABS.
- Keywords
-
- PLASTICS
- HOUSINGS
- CONSOLES, CONTROL PANELS
- PART OF
- MOTOR CARS
- COWLS
- 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)) 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 6 has been used to classify the goods to sub-heading 3926 90 – Other than elsewhere specified in this heading Code to 8 digits - 3926 9097 – Other than elsewhere specified in this sub-heading Code to 10 digits - 3926 9097 90 - Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 3926