Information for ruling 600007460
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- 2pc craft nests 1 brown, 1 black Made from polyvinyl chloride Put up for retail sale in a polybag
- Keywords
-
- FOR ENTERTAINMENT
- CRAFTWORK
- ARTS AND CRAFTS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- POLYVINYL CHLORIDE
- PLASTICS
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging – Polybag. GIR 6 has been used to classify the goods to subheading level 392690 – Other 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 39 Note 1 Harmonised System Explanatory Notes (HSENs) to 3926 refers