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Information for ruling 600006983

This section is Advance Tariff Ruling

Start date
05 Jun 2023
Expiry date
04 Jun 2026
Description
This is a pack of 150 snag bobbles, used for tying hair in braids or a pony tail. They come in black or clear in colour and are made from 100% Thermoplastic Polyurethane (TPU). They come packed in a card back with a clear plastic front.
Keywords
  • THERMOPLASTIC POLYURETHANE
  • COLOURED
  • FOR HAIR
  • PUT UP FOR RETAIL SALE
  • HAIR BANDS
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within the 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 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. The products are packaged in a card backing with a clear plastic front. GIR 6 has been used to classify this product by the terms of heading392690 - Other than, Statuettes and other ornamental articles. 8 Digit Code - 39269097 - Other than, perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code - 3926909790 - Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3926.