Information for ruling 600007920
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 3808919090 (opens in new tab)
- Description
- A twin pack of mosquito and insect repellent bands for adults. Band is made from polyvinyl chloride which contains insect repellent chemical products. Packaged in a box for retail sale.
- Keywords
-
- BANDS
- WITH A REPELLENT EFFECT
- OF POLYVINYL CHLORIDE
- INSECTICIDES
- PUT UP FOR RETAIL SALE
- FOR ADULTS
- 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 3808 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) GIR 3B has been used as the insecticide substance is considered to be the essential character. GIR 5B has been used to identify the type of packaging: box GIR 6 has been used to classify the goods to subheading level 380891 - Insecticides 8-digit code 38089190 - Other 10-digit code 3808919090 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3808