Information for ruling 600007522
This section is Advance Tariff Ruling
- Start date
- 06 Jul 2023
- Expiry date
- 05 Jul 2026
- Commodity code
- 3918900090 (opens in new tab)
- Description
- Decking Materials: plastic and wood powder and chips, additives Bulk packed in lengths of 3.6 metres
- Keywords
-
- DECKING BOARDS
- FLOORING BLOCKS
- WOOD CHIPS
- INJECTION MOULDED
- OF POLYETHYLENE
- OF PLASTIC
- 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 3918 - Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR3b has been used as the plastic is considered to be the essential character GIR 5b has been used to identify the type of packaging – Bulk packed in lengths of 3.6 metres GIR 6 has been used to classify the goods to subheading level 391890 – Of plastics other than polymers of vinyl chloride 10 digit code 3918900090 – Other than for use in certain types of aircraft Also classified in accordance with: Chapter 39 additional note 2 HSEN to chapter 39 combinations of plastics and materials other than textiles TC/2017/01239