Information for ruling 600007775
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 3920995990 (opens in new tab)
- Description
- This is a bundle kit used for fishing. The kit consists of 45 items which are: 7m wide PVA tape, 7m narrow PVA tape, 20m PVA string, 20m PVA tape, 20 70 x 100mm bags, 20pc 130mm bags and a plunger. Bait is applied to these bags by the fisherman which is put in the water to attract the fish. The string or tape are used to secure the PVA bags by applying bait. The plastic plunger is used to compress the bait. The PVA is dissolvable in water as it comprises of a large number of hydroxyl groups which interact with the water molecules. The set is packed in a plastic display pack.
- Keywords
-
- DISSOLVABLE
- PLUNGERS
- HYDROXYL
- FOR FISHING
- OF PLASTIC
- OF POLYVINYL ALCOHOL
- PUT UP FOR RETAIL SALE
- PVA STRING
- PVA BAGS
- PVA TAPE
- 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(1)(b)). General Interpretative Rules (GIRs) 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 5(b) has been used to identify the type of packaging. Packed in a plastic display pack. GIR 6 has been used to classify the goods to subheading level - 392099 - Other than specified elsewhere in this heading. 8 Digit Code - 39209959 - Of addition polymerisation products - other than specified elsewhere in this heading. 10 Digit Code - 3920995990 - Other than for use in certain types of aircraft - other than specified elsewhere in this heading. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3920