Information for ruling 600007497
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2023
- Expiry date
- 02 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pack of 3 fly swats made from plastic. The swats have a long flexible handle for easy usage and a flat head for swatting flies/insects. It comes in three different colours and packed with a card header.
- Keywords
-
- FLY SWAT
- OF PLASTIC
- FOR SWATTING FLIES
- PUT UP FOR RETAIL SALE
- INSECTS
- 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 (GIRs): 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 heading 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. The product is packed in a 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 Includes other than made from sheet 10 Digit Code - 3926909790 Includes other than elsewhere specified within this subheading. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3926.