Information for ruling 600008917
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 3919108090 (opens in new tab)
- Description
- Self adhesive tape coated in acrylic resin glue, used for protection on carpet. Packaged in 100mm x 10m size. Made from LLDPE and LDPE with glue. Packed in 24 rolls per cardboard box, and 30 boxes per pallet.
- Keywords
-
- ACRYLIC RESIN GLUE
- GLASS
- ADHESIVE TAPES
- CARPETS
- LOW-DENSITY 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 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls GIR 5(b) has been used to identify the type of packaging as cardboard boxes in pallets. GIR 6 has been used to classify the goods to subheading level 391910 – In rolls of a width not exceeding 20 cm 8 digit code 39191080 - Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber 10 digit code 3919108090 – Other than elsewhere specified Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3919