Information for ruling 600008426
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2023
- Expiry date
- 04 Dec 2026
- Commodity code
- 3920202190 (opens in new tab)
- Description
- The 4 metallic ribbon case individually measure 5mm x10m. They included 3 different colour ribbon cases, red, gold and silver. Each case includes 4 assorted styles of ribbon. A ribbon loom is used to make the ribbon, which is made from 80% polypropylene and 20% polyethylene terephthalate. The product is used for the purpose of decorating gifts. The ribbon is wound round a polypropylene wheel to display the product.
- Keywords
-
- RIBBONS
- OF POLYPROPYLENE
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- FOR DECORATION
- 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 determine the packaging - The ribbon is wrapped around a plastic wheel for display GIR 6 - Has been used to classify the goods to subheading level 392020 - of polymers of propylene; Of a thickness not exceeding 0.10 mm 8 digit code - 39202021 - Biaxially oriented 10 digit code – 3920202190 - Other than elsewhere specified Also classified in accordance with: Chapter 39, Note 1 Chapter 39, Note 10 Harmonised System Explanatory notes to heading 3920