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Information for ruling 600009254

This section is Advance Tariff Ruling

Start date
20 Dec 2023
Expiry date
19 Dec 2026
Description
Self-adhesive glass protective film intended for use on glass as a barrier to protect from paint splashes, dust or dirt. Available in two sizes, in rolls exceeding 20cms. Made from low-density polyethylene and linear low-density polyethylene with red pigment. The product is coated in acrylic resin glue and sold in rolls. Product available with blue or clear tint.
Keywords
  • GLUE
  • IN ROLLS
  • ACRYLIC RESIN GLUE
  • GLASS
  • POLYETHYLENE
  • OF PLASTIC
  • PROTECTION FILM
  • 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 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