Information for ruling 600008704
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2023
- Expiry date
- 26 Sep 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pack of 500 multi coloured pins that are used to attach sequins to polystyrene shapes. The pins are made from general purpose polystyrene (GPPS) and 100% of this plastic material, and are available in different colours (red, blue, green, pink, purple and transparent). The pins are supplied in a polythene bag.
- Keywords
-
- PINS
- OF PLASTIC
- FOR DECORATION
- SEQUINS
- OF DIFFERENT COLOURS
- OF POLYSTYRENE
- 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 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. The product is packaged in a polythene bag. GIR 6 has been used to classify this product to subheading level 392690 - Other than Office or school supplies; Articles of apparel and clothing accessories (including gloves, mittens and mitts); Fittings for furniture, coachwork or the like; 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 Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 3926