Information for ruling 600007499
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Set of 3 rolls of black plastic bags (polyethylene). Each roll contains 10 bags. The individual bag dimensions when lying flat are 32cm x 22cm. These bags are intended for the collection of dog waste. They are packaged in a blister pack on card backing & put up for retail sale.
- Keywords
-
- AS ROLLS
- BAGS
- OF POLYETHYLENE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 by the terms of heading 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 5 (b) - Has been used to identify the type of packaging. Blister pack and card backing. GIR 6 - Has been used to classify the goods to subheading level 392321: Sacks and bags (including cones); Of polymers of ethylene. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3923