Information for ruling 600007334
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2023
- Expiry date
- 11 Jul 2026
- Commodity code
- 3506100000 (opens in new tab)
- Description
- A pack of 4 glue sticks intended for use by children in schools, or in the office. The glue is made from Glycerol, Polyvinyl Alcohol, Stearic acid, and Water. It is packaged in blister card style of plastic and cardboard for retail.
- Keywords
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- ADHESIVES
- OF POLYVINYL ALCOHOL
- GLYCEROL
- STEARIC ACID
- 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 to 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 5B has been used to determine the packaging - general packaging for transport and retail. GIR 6 has been used to classify this product 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 1 kg Also classified in accordance with: Harmonised System Explanatory Note (A) to heading 3506