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Information for ruling 600007496

This section is Advance Tariff Ruling

Start date
03 Jul 2023
Expiry date
02 Jul 2026
Description
Pack of 30 curtain hooks that attach to a curtain and a curtain rail for closing the curtain. The curtain hooks are white and measure 3.1cm long and are packed in a plastic bag with a card header.
Keywords
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • WHITE
  • HOOKS
  • CURTAIN 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)). 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 - Plastic bag with card header. GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified within this heading 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: Harmonised System Explanatory Notes (HSENs) to 3926 refers.