Information for ruling 600007896
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 3923210000 (opens in new tab)
- Description
- 8 x 60 litre capacity heavy duty plastic garden sacks. The bags are made from plastic sheet, 20% recycled plastic, 80% virgin, High Density Polyethylene (HDPE) material. Measuring 30 microns thickness, Green in colour. Dimensions 480mm (max width) x 200mm (max bottom width 800mm height. 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 garden waste, or heavy rubbish. They are durable and could be used several times.
- Keywords
-
- FOR DOMESTIC USE
- WASTE
- OF PLASTIC
- FOR THE GARDEN
- 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)) 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. GIR 5a Presented in a wound roll with a printed label describing the product, wrapped around the roll, 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 3921