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Information for ruling 600007155

This section is Advance Tariff Ruling

Start date
28 Aug 2023
Expiry date
27 Aug 2026
Description
Tape refill packs which consist of 4 to a pack. The tapes are made from biaxially oriented polypropylene. The spool is made from Polypropylene. They are clear in colour each tape is 18 metres in length and 18 millimetres in width. They have a thickness of thickness 40 micron. The tape is adhesive on one side only. It is packaged within a cardboard blister pack.
Keywords
  • ADHESIVE TAPES
  • AS ROLLS
  • OF POLYPROPYLENE
  • SELF-ADHESIVE
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 5(b) has been used to identify the type of packaging. It is packaged in a blister pack with a cardboard back. 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.