Information for ruling 600006315
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 3506100000 (opens in new tab)
- Description
- Product is a roll of double sided tape. It is made from 40% release paper, 40% cotton paper, 20% hot melt glue (comprising of Ethylene-vinyl acetate copolymer (EVA) and hydrocarbon resin.) It does not contain any PVA or plastics. Packaged in a sleeve and weighs approx. 0.1kg. It measures 48mm in width and is 10 metres long.
- Keywords
-
- DOUBLE SIDED
- TAPE
- PUT UP FOR RETAIL SALE
- ETHYLENE-VINYL ACETATE COPOLYMERS
- ADHESIVE TAPES
- AS ROLLS
- 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 of 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 3506 - Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 3B - has been used as the glue is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in a sleeve. GIR 6 - has been used to classify the goods to subheading level 350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg Also classified in accordance with: Section note 2 to section VI The Harmonized System Explanatory Notes (HSENs) to heading 3506 including note (A)