Information for ruling 600006639
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2023
- Expiry date
- 05 Sep 2026
- Commodity code
- 3506100000 (opens in new tab)
- Description
- Double sided mounting tape & pads. Each pack contains 2 rolls that are 2 m x 18 mm; each roll has 24 sticky pads that are 25 mm x 25 mm. It is white 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
-
- PLASTICS
- OF PLASTIC
- SELF-ADHESIVE
- ADHESIVE TAPES
- AS ROLLS
- 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 3b should be used as you have determined that the essential character is the adhesive. 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)