Information for ruling 600007186
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Disposable unisex protective apron. Made of polyethylene. This is used at hospitals, health care centres and care homes. Presented in a roll and the packaged in an outer box.
- Keywords
-
- POLYMERS
- OF PLASTIC
- APRONS
- PUT UP FOR RETAIL SALE
- PROTECTIVE CLOTHING
- COLOURED
- CLOTHING ACCESSORIES
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5B has been used to identify the packaging: outer box GIR 6 has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts) Also classified in accordance with: Chapter 39 Note 1 Harmonised system explanatory notes to heading 3926