Information for ruling 600008424
This section is Advance Tariff Ruling
- Start date
- 06 Dec 2023
- Expiry date
- 05 Dec 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The product includes a bow and ribbon, the bow measures 9.5 x 1.8cm and the ribbon rolls is 8 metres are. They are available in gold or silver. A ribbon loom is used to make both products. The bow and ribbons are made from 80% polypropylene and 20% polyethylene terephthalate which are biaxially orientated. The bow and ribbon are both used for the purpose of decorating gifts. The products are tied onto a header card ready for distribution.
- Keywords
-
- RIBBONS
- 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 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the Tariff which is the bow GIR 5B - Has been used to determine the packaging - tied onto 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)