Information for ruling 600008197
This section is Advance Tariff Ruling
- Start date
- 20 Sep 2023
- Expiry date
- 19 Sep 2026
- Commodity code
- 3920102590 (opens in new tab)
- Description
- Reusable heavy duty polythene dust sheet. A single sheet of plastic of approx. size: 4m x 5m (13ft x 16ft) with a thickness of 0.0075mm can be used to protect floors, walls, furniture etc.. against dust, dirt and paint when decorating or doing DIY projects. Packaged in a polybag with insert card.
- Keywords
-
- PLASTICS
- PLASTIC MASTICS PLASTIC SHEETS
- TRANSLUCENT
- FOR PROTECTION
- 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 3920 other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 392010 of polymers of ethylene 8 digit code 39201025 of a thickness not exceeding 0,125 mm, of polyethylene having a specific gravity of, less than 0,94, other than elsewhere specified in the subheading. 10 digit code 3920102590 - other than elsewhere specified in this heading Also classified in accordance with: chapter 39 notes 1 and 10. Harmonised System Explanatory Notes (HSEN)s to heading 3920