Information for ruling 600008432
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- This is a lightweight plastic and disposable poncho, which is fitted over the head and made of 100% Polyethylene; it has no fastenings. The poncho is 150cm in length; designed for adults and is unisex. It is windproof and water proof and is packaged in a plastic bag. It is a transparent white colour. It is made in China.
- Keywords
-
- POLYETHYLENE
- DISPOSABLE
- WITH HOOD
- FOR PROTECTION AGAINST RAIN
- PONCHO
- WATERPROOF
- 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 (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. The product is packed in a plastic bag. GIR 6 has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926 (note 1 refers).