Information for ruling 600007292
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2023
- Expiry date
- 20 Jul 2026
- Commodity code
- 3506100000 (opens in new tab)
- Description
- Product is a pack of 80 black sticky pads. They are designed to be used outside to adhere objects such as posters, hooks and decorations. They are made of 90% EVA foam, 5% hot melt glue and 5% paper. Both sides of the pad are adhesive and are therefore seen as the essential character. Packaged as a set of 80 in a coloured box. Weights 0.04kg.
- Keywords
-
- FOR OUTSIDE USE
- OF PLASTIC
- SELF-ADHESIVE
- ETHYLENE-VINYL ACETATE COPOLYMERS
- OF FOAM
- OF EVA
- ADHESIVES
- OF PAPER
- 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 of 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 3506 - Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 3B - has been used as the adhesive is considered to be the essential character as it is on both sides of the pad. GIR 5b - has been used to identify the type of packaging as in a set of 80 in a coloured box GIR 6 - has been used to classify the goods to subheading level 350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg. Also classified in accordance with: Section note 2 to section VI The Harmonized System Explanatory Notes (HSENs) to heading 3506 including note (A)