Information for ruling 600007825
This section is Advance Tariff Ruling
- Start date
- 07 Sep 2023
- Expiry date
- 06 Sep 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Sheeting used for weather protection in the Scaffolding Industry. Composed of HDPE (High Density Polyethylene) and LDPE (Low Density Polyethylene). The HDPE forms the base woven scrim material which is in the form of a netting. This is laminated by the LDPE sheeting. The sheet has eyelets which allow ties through for securing to scaffolding. Product thickness is approx 0.60mm. Packaged in rolls 2m-3m wide in roll lengths of 45m
- Keywords
-
- LAMINATED TEXTILES
- AS SHEETS
- SCAFFOLDING
- OF POLYETHYLENE
- OF PLASTIC
- 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 Polyethylene outer sheeting 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 Chapter Note 10 to Chapter 39 Harmonised System Explanatory Note (HSEN) to heading 3921 Harmonised System Explanatory Note (HSEN) to heading 3926