Information for ruling 600006512
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 3923299000 (opens in new tab)
- Description
- The item is dissolvable bags made of Polyvinyl-Alcohol (PVA), to be used by anglers when fishing in freshwater environments, to apply bait into these bags. The bags come in 3 sizes: 70 x 100mm, 100 x 130mm and 70 x 200mm, packaged in either folding blisters or poly bags with header cards.
- Keywords
-
- DISSOLVING
- FOR FISHING
- OF PLASTIC
- OF POLYVINYL ALCOHOL
- BAGS
- 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 (GIRs): GIR 1 has been used to classify the product by the terms of heading 3923- Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5 (B) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 392329 - Sacks and bags (including cones); of other plastics 8 digit 39232990 - Other than of poly(vinyl chloride) Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 3923