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Information for ruling 600008914

This section is Advance Tariff Ruling

Start date
27 Nov 2023
Expiry date
26 Nov 2026
Description
A multi surface impact protection, suitable for use on large areas. Product is also waterproof. Not coated in anything and measuring 2.4m x 1.2m x 2mm. Made from polypropylene material, of which 50% is recycled and 50% is new material. The product is black in colour.
Keywords
  • OF POLYPROPYLENE
  • WATERPROOF
  • OF RECYCLED PLASTIC
  • FOR PROTECTION
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 3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. GIR 6 has been used to classify the goods to subheading level 392020 - Of polymers of propylene. 8 Digit Code 39202080 - Of a thickness exceeding 0.10 mm. 10 Digit Code 3920208090 - Other than for use in certain types of aircraft. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to chapter 3920