Information for ruling 600006342
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 3919108090 (opens in new tab)
- Description
- Product is a roll of multipurpose grey duct tape. It is made from 40% PE (polyethylene), 40% polyester and 20% hotmelt glue. The plastic is seen as the essential character as is visible on the tape. Packaged in shrink wrap with a insert card. Tape weighs 150g/m².
- Keywords
-
- OF POLYESTER
- TAPE
- ADHESIVE TAPES
- SELF-ADHESIVE
- ADHESIVES
- OF POLYETHYLENE
- OF PLASTIC
- 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 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls GIR 3B - has been used as the plastic is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in shrink wrap with an insert card. GIR 6 - has been used to classify the goods to subheading level 391910 In rolls of a width not exceeding 20cm. 8 Digit Code 39191080 Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber. 10 Digit Code 3919108090 Other than for use in certain types of aircraft; Other than elsewhere specified. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3919