Information for ruling 600007002
This section is Advance Tariff Ruling
- Start date
- 31 May 2023
- Expiry date
- 30 May 2026
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Bags intended for picking up dog waste. Put up in a pack of 3 rolls of 20 disposable bags. Made from polyethylene – PE Colour of bags: Black Packaging: A printed hanging display blister card.
- Keywords
-
- PUT-UP IN PACKINGS
- AS ROLLS
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- BAGS
- OF POLYETHYLENE
- OF PLASTIC
- 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 3923 - articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 5B has been used to identify the type of packaging: a printed hanging display blister card. GIR 6 has been used to classify the goods to subheading level 392321 - sacks and bags (including cones); of polymers of ethylene. Also classified in accordance with: Chapter 39 Note 1 HSENS to heading 3923.