Information for ruling 600008918
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 3919108090 (opens in new tab)
- Description
- Cloth tape made of low-density polyethylene film. The size of each roll is 50mm x 45m. The tape is not coated in either unvulcanised, natural, or synthetic rubber, plastic covers the top layer of fabric and glue. Can be used as hard-wearing lasting security, both indoors and outdoors, Available in packs of 24 in black.
- Keywords
- ADHESIVE TAPES PLASTIC COATING FOR INDOOR USE TAPE CLOTH FOR OUTDOOR USE
- 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 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