Information for ruling 600008818
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2024
- Expiry date
- 03 Jan 2027
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Disposable Polyethylene bags used in cat litter trays. The bag is used to line the litter tray, the litter is placed on top of the bag. Designed to make it easier and cleaner to empty litter trays. Comes in 3 sizes: medium for litter trays up to 37 x 48cm, large for litter trays up to 46 x 59cm and extra-large for trays up to 56 x 71cm. The thickness of the bags are approx. 15-20 micrometers. Sold in packs of 10 pc.
- Keywords
-
- FOR CAT LITTER
- FOR CATS
- POLYETHYLENE
- OF PLASTIC
- DISPOSABLE
- BAGS
- 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:- 3923 - articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 6 has been used to classify the goods to subheading level:- 392321 - sacks and bags (including cones) - of polymers of ethylene Also classified in accordance with Chapter 39 note 1 Harmonized System Explanatory Notes (HSEN)s to heading 3923 note (a)