Information for ruling 600006366
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 3005100000 (opens in new tab)
- Description
- Waterproof plasters 100pc assorted waterproof plasters with adhesive layer. Flexible, breathable and durable Box contains 22mm round (20pc), 40x10mm (20 pc), 72mmx19mm (40pc), 72mmx25mm (20 pc) Put up for retail sale in a box
- Keywords
-
- PLASTERS
- PUT UP FOR RETAIL SALE
- WITH ADHESIVE
- WATERPROOF
- ABSORBENT
- FOR MEDICAL USE
- 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)). GIR 1 has been used to classify this product by the terms of heading 3005 - Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes GIR 5b has been used to identify the type of packaging - box. GIR 6 has been used to classify the goods to subheading level 300510 - Adhesive dressings and other articles having an adhesive layer Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3005 refers