Information for ruling 600006439
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2023
- Expiry date
- 26 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- 12 clear plastic rings used for hanging a shower curtain onto the shower pole in bathrooms or changing rooms, this allows the curtains to be pulled along the rail with ease. Made of polypropylene, in a blister card pack
- Keywords
-
- OF POLYPROPYLENE
- RINGS, FORMS
- OF PLASTIC
- CURTAIN RINGS
- FOR SHOWER CURTAINS
- 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 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 3926 90 - other than elsewhere specified in this heading 8-digit code 39269097 - other than perforated buckets and similar articles used to filter water at the entrance to drains: other than made from sheet 10-digit 3926909790 - other than elsewhere specified in this commodity code Also classified in accordance with:- Note 1 to chapter 39 Harmonised System Explanatory Notes (HSEN’s) to heading 3926