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Information for ruling 600007892

This section is Advance Tariff Ruling

Start date
20 Jul 2023
Expiry date
19 Jul 2026
Description
250pc food grade freezer bags, continuously wound onto a cardboard roll. Perforated at measured intervals to tear off each bag. Dimensions 220mm X 320mm. Measuring 5-micron thickness. The bags are made from High Density Polyethylene (HDPE) and LLDPE (Linear Low-Density Polyethylene) materials. Opaque in colour and sealed in a poly bag printed with the product details. They are designed for the conveyance or packing of goods and could be used multiple times.
Keywords
  • FOR DOMESTIC USE
  • POLYAMIDES
  • FOOD GRADE
  • BAGS
  • 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)). Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps, and other closures, of plastics. GIR5a packed within a sealed polybag with the product details printed on it. for retail sale. GIR 6 Has been used to classify this product by the terms of heading 392321: Sacks and bags (including cones), of polymers of ethylene Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSEN) to heading 39.23 (a) Combined Nomenclature Explanatory Notes (CNEN) Heading 3923