Information for ruling 600007104
This section is Advance Tariff Ruling
- Start date
- 26 May 2023
- Expiry date
- 25 May 2026
- Commodity code
- 3926100000 (opens in new tab)
- Description
- A4 dividers made of polyvinyl chloride (PVC). The dividers are to be used in a ring binder or folder to create separate sections and have a tab on the outer edge to label them. They have been prepared with pre-punched holes along the inner edge to fit them into a ring binder. The dividers are coloured red, green, pink and yellow. There are 10 dividers in the pack, packaged in a plastic bag with an insert card.
- Keywords
-
- RING BINDERS
- OF PLASTIC
- MULTI COLOURED
- FOR SEPARATING
- OF POLYVINYL CHLORIDE
- BINDERS, STATIONERY
- 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)). 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 5b has been used to identify the type of packaging – plastic bag GIR 6 has been used to classify the goods to subheading level 392610 – Office or school supplies. Also classified in accordance with: Chapter note 1 Harmonized system explanatory notes (HSEN) to heading 3926 Note 4 refers.