Information for ruling 600006913
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 3920995990 (opens in new tab)
- Description
- The item is dissolvable tape made of Polyvinyl-Alcohol (PVA), to be used by anglers, when fishing, to tie the PVA bags down or by applying baits such as boilies directly to tape. The tape is stored on a plastic spool.
- Keywords
-
- DISSOLVING
- FOR FISHING
- TAPE
- OF PLASTIC
- OF POLYVINYL ALCOHOL
- PUT UP FOR RETAIL SALE
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading - 3920 - other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 6 has been used to classify the goods to subheading level -392099 - Of other plastics 8-digit code - 39209959 - Of addition polymerisation products ; Other than specified elsewhere in this sub-heading 10-digit code - 3920995990 - Other than for use in certain types of aircraft; Other than specified elsewhere in this heading Also classified in accordance with: Notes 1 & 10 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3920