Information for ruling 600006329
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This is a fly swat used for swotting flies and other insects. The pole is extendable to make it easier to reach. The pole is made from iron and the swotter part is made from a plastic which is flexible. They come in red and yellow in colour. The are displayed with a hanging tag and displayed in a cardboard display box.
- Keywords
-
- PLASTICS
- CONTAINING IRON
- PUT UP FOR RETAIL SALE
- INSECTS
- 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 (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. It is packaged with a hanging tag in a cardboard display box. GIR 6 has been used to classify the goods to subheading level 392690 - Includes other, than elsewhere specified within this heading. 8 Digit Code - 39269097 Includes other than made from sheet. 10 Digit Code - 3926909790 Includes other than elsewhere specified within this subheading. Also Classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3926.