Information for ruling 600008871
This section is Advance Tariff Ruling
- Start date
- 07 Dec 2023
- Expiry date
- 06 Dec 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A blue tarpaulin sheet designed to cover structures from protection of weather and debris. It is made from a strong, woven high density polypropylene (HDPE) for the yarns and the coating is made from Linear low-density polyethylene (LLDPE) which is coated on both sides and is visible to the naked eye. It is tear resistant and has reinforced eyelets to aid securing to scaffolding and other objects for fastening down for safety and is hemmed and has eyelets on the top part for securing. It has a plastic coating of polypropylene strips of a width of less than 5mm wide. It measures 2.7m x 3.6m. It comes in bales of 30.
- Keywords
-
- PLASTICS
- REINFORCED EYELETS
- TARPAULINS
- FOR COVERING
- FOR PROTECTION
- WOVEN
- POLYPROPYLENE
- 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 (GIRs): 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. GIR5(b) Has been classified to show the type of packaging. It is packed in a clear polythene bag. GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified within this heading. 8 Digit Code - 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code - 3926909790 - Other than elsewhere specified. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3926.