Information for ruling 600006929
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 3919108090 (opens in new tab)
- Description
- A roll of clear self-adhesive packaging tape. Made of BOPP (Biaxially Oriented Polypropylene) and paper. Size 50m x 48mm. Shrink wrapped with insert card label
- Keywords
-
- TRANSPARENT
- OF POLYPROPYLENE
- PAPER
- FOR PACKAGING GOODS
- 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 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether in rolls GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 391910 – In rolls of a width not exceeding 20 cm 8 digit code 39191080 - Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber 10 digit code 3919108090 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 3919