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Information for ruling 600008216

This section is Advance Tariff Ruling

Start date
24 Aug 2023
Expiry date
23 Aug 2026
Description
The 20 pack of 100mm x 7mm glue sticks are intended for use in a glue gun. The glue itself is made of an Ethylene-vinyl Acetate Copolymer, as well as petroleum resin and paraffin waxes. It can be used for DIY, craft, decorating and repairs. The product is packaged in a plastic bag with a header card.
Keywords
  • PARAFFIN WAX
  • COPOLYMERS
  • ARTS AND CRAFTS
  • ETHYLENE-VINYL ACETATE COPOLYMERS
  • ADHESIVES
  • PETROLEUM RESINS
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 to heading 3506 - Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 5B - has been used to determine the packaging - packaged in a plastic bag with a header card GIR 6 - has been used to classify this product to subheading level 350610 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg Also classified in accordance with: Harmonised System Explanatory Note (A) to heading 3506