Information for ruling 600007336
This section is Advance Tariff Ruling
- Start date
- 31 May 2023
- Expiry date
- 30 May 2026
- Commodity code
- 3925901000 (opens in new tab)
- Description
- Wall plugs 100pc 5mm wall plugs made from polypropylene Put up for retail sale in a polybag
- Keywords
-
- PLASTICS
- PLUGS
- OF POLYPROPYLENE
- FOR BUILDINGS
- FOR CONSTRUCTION
- PUT UP FOR RETAIL SALE
- FOR WALLS
- 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)). GIR 1 has been used to classify this product by the terms of heading 3925 - Builders' ware of plastics, not elsewhere specified or included GIR 5b has been used to identify the type of packaging - polybag. GIR 6 has been used to classify the goods to subheading level 392590 – Other 8 Digit Code 39259010 - Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings Also classified in accordance with: Chapter 39 Notes 1 and 11 Harmonised System Explanatory Notes (HSENs) to 3925 refers