Information for ruling 600007622
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2023
- Expiry date
- 25 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- Plastic bunting of St Georges flag, a white background with a red cross, made of plastic (polyethylene) sheeting. The total length is approx 6m with 12 flags, each measuring 11.5” x 8”. Can be used inside or outside and are ideal for celebrations, parties and decorations. Packaged in a polybag with card header.
- Keywords
-
- FOR HANGING UP
- FLAGS, TEXTILES
- FOR DECORATION
- OF PLASTIC
- POLYETHYLENE
- 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 3926 - chapter for 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 GIR 6 has been used to classify the goods to subheading level 392640 - for statuettes and other ornamental articles Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN’s) note (3) to heading 3926