Information for ruling 600008544
This section is Advance Tariff Ruling
- Start date
- 18 Dec 2023
- Expiry date
- 17 Dec 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- A green plastic apron made of HDPE, LDPE and LLDPE. The plastic apron has two tie handles for tying the apron behind the wearers back. The apron has a hole for the head in the top part of the apron. The apron is translucent. Packaged in rolls of 200 and then put into a cardboard box. Available in different colours.
- Keywords
-
- TRANSLUCENT
- HIGH DENSITY POLYETHYLENE
- APRONS
- OF POLYETHYLENE
- OF PLASTIC
- Justification
- Classification has been determined in accordance with: 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 the 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 used 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: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3926