Information for ruling 600008906
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2023
- Expiry date
- 29 Oct 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A disposable shoe cover. Made of chlorinated polyethylene (CPE). With elasticated ankle opening, a textured sole for grip and heat-sealed seams. Ideal for visitors to wear and to help keep environments clean. Designed to fit any shoe. Supplied as 1000 pairs (20 boxes of 100 units / 50 pairs).
- Keywords
-
- OF PLASTIC
- DISPOSABLE
- FOR PROTECTION
- FOR SHOES
- POLYETHYLENE
- 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 5B has been used to identify the type of packaging: boxes GIR 6 has been used to classify this product by the terms of heading 392690 - Other than elsewhere specified 8- digit code 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains, other than protective face masks/shields 10 digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926