Skip to main content
Back

Information for ruling 600007809

This section is Advance Tariff Ruling

Start date
21 Aug 2023
Expiry date
20 Aug 2026
Description
Non-corrosive grating panels for use as a flooring solution to reduce risk of slips, trips and falls in the construction of walkways, bridges, guards and the like. Product is made from Isophthalic polyester resin with glass fibre reinforcement, Aluminium hydroxide, and a UV stabiliser. It is made by laying continuous glass fibres into a mould which is wetted out by resin layer by layer. When weaving is completed, the mould is heated to cure the panel.
Keywords
  • GRATES
  • NON-SLIP
  • OF PLASTIC RESIN
  • OF GLASS FIBRE
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 to heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3B Has been used to determine the isophthalic resin as the essential character of the product GIR 6 has been used to classify this product to subheading level - 392690 - Other than elsewhere specified in this heading 8 Digit Code 392690979 - Other than perforated buckets and similar articles used to filter water at the entrance to drains; other than protective face shields/visors 10 Digit Code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter Note 1 to Chapter 39 Harmonised System Explanatory Note (HSEN) to Heading 3926