Information for ruling 600008382
This section is Advance Tariff Ruling
- Start date
- 15 Sep 2023
- Expiry date
- 14 Sep 2026
- Commodity code
- 3923299000 (opens in new tab)
- Description
- 24 biodegradable plastic pet waste bags. They are made from PBAT (polybutylene adipate terephthalate), PLA (polylactic acid) and starch. Each bag measures 22cm x 33cm. There are 4 rolls in each packet, which 6 bags per roll. The packet is made from kraft paper & is put up for retail sale.
- Keywords
-
- BIODEGRADABLE
- AS ROLLS
- OF PLASTIC
- BAGS
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 5 (b) - Has been used to identify the type of packaging: Kraft paper. GIR 6 - Has been used to classify the goods to subheading level 392329: Sacks and bags (including cones); Of other plastics. 8 DIGIT CODE 39232990: Other than of poly(vinyl chloride). Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3923