Information for ruling 600007331
This section is Advance Tariff Ruling
- Start date
- 20 Jul 2023
- Expiry date
- 19 Jul 2026
- Commodity code
- 3923210000 (opens in new tab)
- Description
- A pack of 20 pieces of polyethylene dog poop bags and polypropylene dispenser. Packaged in a blister card.
- Keywords
-
- DISPENSER
- AS ROLLS
- OF POLYETHYLENE
- FOR DOGS
- BAGS
- OF POLYPROPYLENE
- WASTE
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 3B has been used as the polyethylene dog waste bags is considered to be the essential character. GIR 5B has been used to identify the packaging: blister card GIR 6 has been used to classify the goods to subheading level 392321 - Sacks and bags (including cones); Of polymers of ethylene Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3923