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Information for ruling 600006314

This section is Advance Tariff Ruling

Start date
26 Jun 2023
Expiry date
25 Jun 2026
Description
Glazing Gasket which is made from solid silicone and used for outdoor lighting. The gasket is used for caulking and weatherproofing conventional glazing tapes while providing an extra layer of padding for the glass.
Keywords
  • GASKETS
  • FOR OUTDOOR USE
  • OF SILICONE
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 6 has been used to classify this product to subheading level 392690 - Other than Fittings for furniture, coachwork or the like; Other than Statuettes and other ornamental articles 8 Digit Code 39269097 - Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than Protective face shields/visors 10 digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 3926 and Chapter Note 1(d) to chapter 94