Information for ruling 600008192
This section is Advance Tariff Ruling
- Start date
- 04 Sep 2023
- Expiry date
- 03 Sep 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The metallic bead chain is 27 metres long and comes in a variety of 3 colours, silver gold and red. It is made from polypropylene and polyester string. It is used as a decoration and is packaged in a plastic bag with a header card.
- Keywords
-
- OF POLYPROPYLENE
- BEADS
- FOR DECORATION
- ORNAMENTAL ARTICLES
- 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 by the terms of heading 3926 - other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5B - has been used to identify the type of packaging: in a plastic bag with a header card. GIR 6 - has been used to classify the goods to subheading level 392640 - statuettes and other ornamental articles. Also classified in accordance with: Chapter 39 Chapter note 1 Harmonised System Explanatory Notes to heading 3926 refers