Information for ruling 600006726
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pack of 3 seeding trays made from Polypropylene, they measure 21.7cm x 33.5cm x 4.5cm. Each tray has 24 cells measuring 45.cm x 4.5cm x 4.5cm. They are attached together with a header card & put up for retail sale.
- Keywords
-
- OF POLYPROPYLENE
- TRAYS
- SEED TRAYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- Justification
- 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: Header card. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains; Protective face shields/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926