Information for ruling 600007356
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 set containing PVA glue and three plastic spreaders used for spreading the glue once it is applied. The glue is made from Water and Polyvinyl Alcohol. It is packaged in a Polythene bag with a card header for retail.
- Keywords
-
- GOODS PUT UP IN SETS
- OF POLYVINYL ALCOHOL
- ADHESIVES
- OF PLASTIC
- 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 3B has been used to determine that the PVA Glue is the essential character of the product. 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