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Information for ruling 600008645

This section is Advance Tariff Ruling

Start date
17 Nov 2023
Expiry date
16 Nov 2026
Description
Pathology Specimen bags. Used to collect solid biohazardous or infectious waste. These are used widely in hospitals and the like. Composed of LDPE (Low density polyethylene) Packed in groups of 1000 bags per case.
Keywords
  • OF POLYETHYLENE
  • BAGS
  • OF PLASTIC
  • MEDICAL GOODS
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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product to heading 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5B has been used to determine the packaging - Cases of 1000 bags GIR 6 has been used to classify this product to sub-heading level 392321 - Sacks and bags (including cones); Of polymers of ethylene Also classified in accordance with: Chapter Note 1 to Chapter 39 Subheading Note 1(a)(4) to Chapter 39 Harmonised System Explanatory Note (HSEN) to heading 3923