Information for ruling 600009139
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2023
- Expiry date
- 14 Nov 2026
- Commodity code
- 3903300000 (opens in new tab)
- Description
- Acrylonitrile butadiene-styrene (ABS) copolymer Polymers: around 50% of styrene, & 10-30% of acrylonitrile Form: granules Use: for injection moulding & extrusion to produce plastic articles Packaged in 25kg bags
- Keywords
-
- AS PRIMARY FORM
- PLASTICS
- BUTADIENE
- ACRYLONITRILE
- COPOLYMERS
- ABS COPOLYMERS
- ADDITIVES
- STYRENE
- 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 3903 - Polymers of styrene, in primary forms GIR 5b has been used to identify the type of packaging – Packaged in 25kg bags GIR 6 has been used to classify the goods to subheading level 390330 – Acrylonitrile-butadiene-styrene (abs) copolymers Also classified in accordance with: Chapter 39 notes 1 and 6 Subheading note 1 HSEN to chapter 39 HSEN to3903