Information for ruling 600008916
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2023
- Expiry date
- 19 Dec 2026
- Commodity code
- 3919908099 (opens in new tab)
- Description
- Self-adhesive protective film intended for use on carpets to protect from spillages or dirt. Available in multiple sizes, in rolls exceeding 20cms. Made from low-density polyethylene and linear low-density polyethylene. The product is coated in acrylic resin glue and sold in rolls.
- Keywords
-
- GLUE
- IN ROLLS
- POLYETHYLENE
- OF PLASTIC
- SELF-ADHESIVE
- CARPETS
- LOW-DENSITY POLYETHYLENE
- PROTECTIVE 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)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. GIR 6 has been used to classify the goods to subheading level 391990 – Other than in rolls of a width not exceeding 20 cm. 8-digit code 39199080 - Other than self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers 10-digit code 3919908099 - Other than elsewhere specified Also classified in accordance with: HSEN to 3919