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Information for ruling 600006317

This section is Advance Tariff Ruling

Start date
19 Apr 2023
Expiry date
18 Apr 2026
Description
This is a pack of 14 plant clips used for securing plants together or to a post. The pack has 7 larger clips and 7 smaller clips. They are a green colour with a spring for opening and closing and come packed in a clear plastic bag with a cardboard hanger.
Keywords
  • PLASTICS
  • CLIPS
  • MISCELLANEOUS ITEMS
  • PUT UP FOR RETAIL SALE
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 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 (GIRs): 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 heading 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. The product is packed in a plastic bag with a cardboard hanger. GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified. 8 Digit Code - 39269097 Other than made from sheet. 10 Digit Code - 3926909790 Includes other, than elsewhere specified within this subheading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3926