Information for ruling 600008422
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The 12 large gift bows measure 7.5cm and are made from 80% polypropylene and 20% polyethylene terephthalate. The bows are used for the purpose of decorating gifts. They are made with a sticky adhesive pad attached to the back of the bows, once the two-sided offset paper is removed the adhesive can be used to secure the item as required. The bows come in a variety of colours, red, gold and silver. They are packaged in a polybag with a header card.
- Keywords
-
- OF POLYPROPYLENE
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- FOR DECORATION
- BOWS
- 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 for other articles of plastics and articles of other materials of heading 3901 to 3914 GIR 5B - Has been used to determine the packaging - in a polybag with a header card GIR 6 - Has been used to classify the goods to subheading level 392690 - other than, elsewhere specified 8 digit code - 39269097 - other than, perforated buckets and similar articles used to filter water at the entrance to drains, protective face shields/visors 10 digit code - 3926909790 – other than, elsewhere specified Also classified in accordance with: Note 1 to chapter 39 refers Harmonised System Explanatory notes to heading 3926 Harmonised System Explanatory notes to heading 9505 exclusion note (c)