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Information for ruling 600006359

This section is Advance Tariff Ruling

Start date
25 Apr 2023
Expiry date
24 Apr 2026
Description
The product is rhinestone stickers made of acrylonitrile butadiene styrene (ABS plastic). They come in a variety of colours blue silver and mixed. The rhinestone is used for variety of crafts, as they have an adhesive backing allowing the product to stick. They come packaged in a blister card and placed into a carton.
Keywords
  • ADHESIVES
  • CRAFTWORK
  • OF PLASTIC
  • STRIPS
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 5 (b) - has been used to identify the type of packaging - They come packaged in a blister card and placed into a carton GIR 6 - has been used to classify the goods to subheading level 392690- Other than elsewhere specified within the sub-heading 8 Digit code - 39269097- Other than Protective face shields/visors; Other than Perforated buckets and similar articles used to filter water at the entrance to drains 10 Digit code - 3926909790- Other than elsewhere specified within this commodity code. Also classified in accordance with: Chapter 39 Chapter Note 1 Harmonized System Explanatory Notes (HSENs) to Heading 392690