Information for ruling 600007623
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- Plastic polyethylene and polypropylene flag with the union flag motif, can be used to support English events, sporting individuals and teams, can also be used as a decoration. The flag has a white background with a red cross on it. The total length is 39cm including the plastic flagpole. Packaged in packs of 5 in a clear polybag with head card.
- 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 under section: 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 - Clear Plastic Bag. GIR 6 – Has been used to classify the goods to subheading level: 392640 - 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