Information for ruling 600006503
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2023
- Expiry date
- 26 Sep 2026
- Commodity code
- 3506100000 (opens in new tab)
- Description
- Double sided mounting tape that measures 2 metres x 18 millimetres. There are 3 within a pack. It is grey in colour. It is made from ethylene-vinyl acetate, glue and release paper. They are packaged in a cardboard blaster pack which contains the product information.
- Keywords
-
- ADHESIVE TAPES
- ETHYLENE-VINYL ACETATE COPOLYMERS
- PUT UP FOR RETAIL SALE
- 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 3506 - Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 5(b) has been used to identify the type of packaging. It is packaged in a blister pack with a cardboard back. GIR 6 - has been used to classify the goods to subheading level 350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg Also classified in accordance with: Section note 2 to section VI The Harmonized System Explanatory Notes (HSENs) to heading 3506 including note (A)