Information for ruling 600006225
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Trim to be attached to the interior of a car, the main parts are made from plastic, there are small fastening parts that are made from steel which are used to hold the trim in place. The essential character is that of the trim itself which is the exposed part. Materials of construction include ABS and polycarbonate. These parts serve as a decorative and protective part, mainly for aesthetics
- Keywords
-
- PLASTICS
- FOR MOTOR VEHICLES
- COWLS
- PART OF
- TO BE FITTED
- 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 3(b) has been used as the plastic trim is considered to be the essential character 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