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Information for ruling 600007424

This section is Advance Tariff Ruling

Start date
07 Aug 2023
Expiry date
06 Aug 2026
Description
Suction hooks that are clear. There are 9 within a pack they are used to hook lights or decorations. They are 4.5 cm in diameter. They are made from Polyvinyl chloride (PVC) and polypropylene (PP). They are packaged within a clear plastic poly bag with a paper hanging tag.
Keywords
  • POLYVINYL CHLORIDE
  • OF POLYPROPYLENE
  • OF PLASTIC
  • WITH SUCTION CUP
  • HOOKS
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: 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 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) - has been used to identify the type of packaging as a polybag GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8 Digit Code – 39269097 Other than Perforated buckets and similar articles used to filter water at the entrance to drains, Protective face shields/visors 10 Digit Code – 3926909790 Other than elsewhere specified Also classified in accordance with: Chapter Note 1 to Chapter 39 Harmonized System Explanatory Notes to Heading 3926