Information for ruling 600006294
This section is Advance Tariff Ruling
- Start date
- 17 May 2023
- Expiry date
- 16 May 2026
- Commodity code
- 3925908000 (opens in new tab)
- Description
- 2mm plastic tile spacers. Used for positioning and spacing tiles in order to give an aligned finish. Suitable for professional and DIY use. Packaged in a hanging display polybag with printed header card.
- Keywords
-
- FOR BUILDINGS
- OF PLASTIC
- FOR USE WITH ANOTHER PRODUCT
- MOULDED
- FOR WALLS
- OF POLYVINYL CHLORIDE
- FOR FLOORS
- 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 3925 - builders' ware of plastics, not elsewhere specified or included. GIR 5(b) has been used to identify packaging: a hanging display polybag with printed header card. GIR 6 Has been used to classify the goods to subheading level 392590 – other than elsewhere specified in this heading. 8 Digit Code: 39259080 - other than elsewhere specified or included. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3925 Chapter 39 Note 11 (ij)