Information for ruling 600006648
This section is Advance Tariff Ruling
- Start date
- 31 May 2023
- Expiry date
- 30 May 2026
- Commodity code
- 3919101200 (opens in new tab)
- Description
- Black duct tape that measures 10 m in length and is 48 mm in width. It is made from rubber, petroleum resin, glue, polyethylene and naphthenic oil. They are packaged in a plastic blaster pack which contains the product information.
- Keywords
-
- ADHESIVE TAPES
- OF POLYPROPYLENE
- AS ROLLS
- SELF-ADHESIVE
- 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 3919 - self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 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 3919 - in rolls of a width not exceeding 20 cm 8 Digit Code: 39191012 Strips, the coating of which consists of unvulcanised natural or synthetic rubber; of poly(vinyl chloride) or of polyethylene Also Classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3919 refers.