Information for ruling 600006705
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic ice scraper made from Acrylonitrile Butadiene Styrene (ABS) and Ethylene Vinyl Acetate (EVA) material. Designed for use mainly on motor vehicles to scrape the ice off the windows
- Keywords
-
- OF PLASTIC
- FOR VEHICLES
- ICE SCRAPERS
- 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: which includes other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 6 has been used to classify the goods to subheading level 392690: other than elsewhere specified within this heading. 8 digit code 39269097 includes other than made from sheet. 10 digit code 3926909790 includes other than elsewhere specified within this subheading. Also classified in accordance with:- Harmonised System Explanatory Notes (HSEN’s) to heading 3926 refers.