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Information for ruling 600007895

This section is Advance Tariff Ruling

Start date
03 Aug 2023
Expiry date
02 Aug 2026
Description
6 X 30 litre heavy duty plastic rubble sacks. The bags are made from plastic sheet, 100% recycled High Density Polyethylene (HDPE) material. Measuring 55 microns thickness, Blue in colour. Dimensions 500mm X 750mm. Measuring 5-micron thickness. Perforated at measured intervals to tear off each bag, Presented in a wound roll with a printed label wrapped around the roll describing the product. Put up for retail sale. They are designed for the conveyance or packing of goods. Mainly used for transporting waste, rubble, or heavy rubbish. They are durable and could be used multiple times.
Keywords
  • OF RECYCLED PLASTIC
  • WASTE
  • RUBBISH
  • RUBBLE
  • HEAVY DUTY
  • OF PLASTIC
  • BAGS
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 with a paper sleeve round the roll with the product details printed on it. 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 3921