Information for ruling 600008527
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 4911990000 (opens in new tab)
- Description
- Shrink Sleeve The shrink sleeve is used to decorate customer’s containers with printing to convey information about the customer’s product. The raw material used is 100% plastic shrink film made from PET (Polyethylene Terephthalate). Images are printed directly onto the film of plastic and then converted into a sleeve. The product is shrunk onto the customer’s container by the application of heat. The shrink sleeve is manufactured by using thermoplastic film which is printed upon and then is converted by being folder lengthways and by the use of seaming along the length to form a tube. The product is supplied in a box or in reel form. The shrink sleeves are generally entirely printed.
- Keywords
-
- SLEEVES
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- LABELS
- PRINTED
- 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)). GIR 1 has been used to classify this product by the terms of heading 4911: Other printed matter, including printed pictures and photographs GIR 3b has been used as the printing is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 491199: Other than trade advertising material, commercial catalogues and the like; Other than pictures, designs and photographs Also classified in accordance with: Section Note 2 to Section VII Chapter Note 2 to Chapter 49 Harmonized System Explanatory Note (HSEN's) to heading 49.11 WCO Opinion 4911.99 (2. Labels)