Information for ruling 600008546
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A tent made of white textile material coated on both sides with plastic, visible to the naked eye. The tent has two sidewalls with three plastic windows on the side. The tent also has two plastic coated textile sidewalls with two zippers on the left and right sides which creates an entrance to the tent, a plastic-coated textile roof with a steel base frame. Packaged in plastic bags and then the tent and the steel base frame are packaged into two cardboard boxes.
- Keywords
-
- COATED
- WHITE
- OF POLYETHYLENE
- OF PLASTIC
- OF STEEL
- TENTS
- 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 3 (B) has been used as the outer covering of the structure is considered to be the essential character 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 392690 – Other than office or school supplies; Other than articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than fittings for furniture, coachwork or the like; Other than statuettes and other ornamental articles 8-Digit code 39269097 – Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10-Digit code 3926909790 – Other than elsewhere specified or included within this heading 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