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Information for ruling 600006943

This section is Advance Tariff Ruling

Start date
09 Jun 2023
Expiry date
08 Jun 2026
Description
Product is a pack of 2 foam weather strips, designed to be used on windows and doors to stop draughts. They are adhesive and are made from 90% EVA (ethylene vinyl acetate) foam, 3% hot melt adhesive and 7% paper. The EVA foam is seen as the essential character as it makes up the majority of the product. Packaged in an OPP bag with a card insert. Tape is 5m x 9mm x 5mm and can be cut to any size.
Keywords
  • OF EVA
  • ADHESIVE TAPES
  • OF PLASTIC
  • DRAUGHT EXCLUDERS
  • SELF-ADHESIVE
  • ADHESIVES
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 of 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 3B - has been used as the EVA foam is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a pack of 2 in a OPP bag with a card insert. GIR 6 - has been used to classify the goods to subheading level 391910 In rolls of a width not exceeding 20cm 8 Digit Code 39191080 Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber 10 Digit Code 3919108090 Other than for use in certain types of aircraft; Other than elsewhere specified Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3919