Information for ruling 600007633
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A multi-purpose use mat, made of EVA (Ethylene Vinyl Acetate) and Aluminum. Ideal for outdoor use, camping, outdoor lounging, sleeping. The Mat can be rolled up and attached to a rucksack for travelling. The unrolled mat measures 180cm x 50cm x 0.6cm It is packaged in shrink wrap with a label
- Keywords
-
- ATTACHED
- ALUMINIUM
- ETHYLENE-VINYL ACETATE COPOLYMERS
- FOR OUTDOOR USE
- MATS
- 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 - other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify the goods to subheading level 392690 - other than elsewhere specified within this heading 8 digit code 39269097 - other than; perforated buckets and similar articles used to filter water at the entrance to drains 10 digit code 3926909790 - other than elsewhere specified within this heading Also classified in accordance with: Chapter 39 notes 1 Harmonized System Explanatory Notes (HSEN) to 3926 Harmonized System Explanatory Notes (HSEN) to 3918