Information for ruling 600007346
This section is Advance Tariff Ruling
- Start date
- 28 Jul 2023
- Expiry date
- 27 Jul 2026
- Commodity code
- 4016999790 (opens in new tab)
- Description
- The items are vulcanized non-cellular rubber bands made from latex natural rubber, designed for multiple uses. 30g elastic rubber bands in various colours are packaged in blister card for retail sale.
- Keywords
-
- BANDS
- ELASTIC BANDS
- OF RUBBER
- PUT UP FOR RETAIL SALE
- MULTI-PURPOSE
- NATURAL RUBBER
- 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 4016- Other articles of vulcanised rubber other than hard rubber. GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 401699- Other than of cellular rubber; other than floor coverings and mats; other than erasers; other than gaskets, washers and other seals; other than boat or dock fenders, whether or not inflatable; other than other inflatable articles 8 Digit Code 40169997- Other than for motor vehicles of headings 8701 to 8705; Other than rubber-to-metal bonded parts. 10 Digit Code 4016999790- Other than for technical uses, for use in civil aircraft; other than Tyre moulding bladder. Also classified in accordance with: Chapter 40 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 4016 (7)