Information for ruling 600008866
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 3923509000 (opens in new tab)
- Description
- Shrink Sleeve Tamper Seal Shrink Sleeve Tamper Seal is manufactured using thermoplastic film which is converted by folding lengthways and seaming along the length to form a tube. The product is supplied in a box, either in reel form or individual sleeves depending on the customer requirements. The product is shrunk over the customer’s container by the application of heat. Typically, the sleeve is used as tamper evidence to show the end user that the container has not already been opened or otherwise tampered with.
- Keywords
-
- THERMOPLASTIC
- FOR CONVEYANCE OF GOODS
- CLOSURES
- OF PLASTIC
- SEALS
- WITH THIN-FILM
- 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)). 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 5b has been used to identify the type of packaging - box. GIR 6 has been used to classify the goods to subheading level 392350 - Stoppers, lids, caps and other closures 8 Digit Code 39235090 – Other than caps and capsules for bottles Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to 3923