Information for ruling 600006625
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A kneeling pad made of EVA (Ethylene-vinyl acetate), which provides support to knees which is ideal for tasks like gardening, cleaning, roadside repairs etc... where kneeling maybe required for long periods of time. Packaged in clear shrink wrap plastic.
- Keywords
-
- OF PLASTIC
- ETHYLENE-VINYL ACETATE COPOLYMERS
- PADS
- KNEE SUPPORTS
- 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. GIR 6 has been used to classify the goods to subheading level 392690 -other 8 digit code 39269097 - 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 Harmonised System Explanatory Notes (HSEN's) to heading 3926