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Information for ruling 600007283

This section is Advance Tariff Ruling

Start date
22 Sep 2023
Expiry date
21 Sep 2026
Description
3 Pack of 25mm x 10m self-adhesive masking tape Ideal for glass and already painted walls. Easily removed without leaving residue or causing damage. 3 Pack Size approx: 25mm x 10m Masking tape Made of: PAPER, PP +GLUE Packing Style: SLEEVE CARD
Keywords
  • TAPE
  • IN ROLLS
  • ADHESIVE TAPES
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 4811: paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810. GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 481141: gummed or adhesive paper and paperboard; self adhesive. Eight Digit Code : 48114190 : other than of a width not exceeding 10 cm, other than the coating of which consists of unvulcanised natural or synthetic rubber. Harmonised System Explanatory Notes (HSENs) Note (C) to Heading 4811 Refers