Information for ruling 600007749
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 3920439090 (opens in new tab)
- Description
- PVC strips containing more than 6% plasticiser by weight, which are used to create plastic curtains to cover doorways in industrial buildings, such as wholesalers, warehouses, loading bays etc. The curtains are attached to the roof of the doorways and hang down to the floors. Supplied in 50m rolls that are from 100mm up to 400mm in width and 20m rolls that are from 1000mm up to 1800mm width. Both sizes available in either 2mm, 2.5mm, 3mm, 4mm, 5mm, 6mm and 7mm thickness. Available in clear or with a blue tint.
- Keywords
-
- PLASTICS
- IN ROLLS
- OF PVC
- FOR HANGING UP
- STRIPS
- CURTAINS
- 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 3920 other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. GIR 6 has been used to classify the goods to subheading level 392043 of polymers of vinyl chloride. 8 digit code 39204390 containing by weight not less than 6% of plasticisers: of a thickness exceeding 1 mm. 10 digit code 3920439090 other than elsewhere specified Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN’s) to heading 3920.