Information for ruling 600008902
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2023
- Expiry date
- 23 Oct 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A wheelie bin with lid, made from High Density Polyethylene (HDPE), used for disposal of waste. Available in a variety of colours and in sizes of 120L capacity and 240L capacity
- Keywords
-
- OF RECYCLED PLASTIC
- HIGH DENSITY POLYETHYLENE
- OF DIFFERENT COLOURS
- CONTAINERS
- POLYETHYLENE
- DUSTBINS
- WITH WHEELS
- 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 3924 - tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 6 has been used to classify the goods to subheading level 392490 - other than tableware & kitchenware 10 digit code 3924900090 - other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Also classified in accordance with:- Harmonized system explanatory notes (HSEN) to heading 3924 Note C