Information for ruling 600008623
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 3921901090 (opens in new tab)
- Description
- Acoustic Wall Coverings, designed to reduce noise reverberation by absorbing noise. These are made from Cork granules held together with a polyurethane binder and water-based colour pigment.
- Keywords
-
- CORK
- NOISE ABSORBERS
- OF POLYURETHANE
- OF PLASTIC
- FOR COVERING
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3921: Other plates, sheets, film, foil and strip, of plastics GIR 6 Has been used to classify this product by the terms of heading 392190:Other than cellular 8 Digit code 39219010: Of condensation or rearrangement polymerisation products, whether or not chemically modified, of polyesters 10 Digit code 3921901090: Other than elsewhere specified Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3921