Information for ruling 600009314
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2023
- Expiry date
- 11 Dec 2026
- Commodity code
- 3918900090 (opens in new tab)
- Description
- Decking boards designed to be fitted to a balcony frame to provide decked floor covering. These are made from wood shavings, recycled plastic and polyethylene resin.The materials have been blended together then extruded to produce the decking boards
- Keywords
-
- OF PLASTIC RESIN
- OF WOOD
- PUT UP FOR RETAIL SALE
- DECKING BOARDS
- FLOOR COVERINGS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s:GIR 1 has been used to classify this product by the terms of heading 3918: Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3b has been used as the plastic resin binds the wood fibres and other materials together, therefore the resin is considered to be the essential character GIR 6 Has been used to classify this product by the terms of heading 391890:Of other plastics 10 Digit code 3918900090: Other than for use in certain types of aircraft Also classified in accordance with: Chapter note 1 to chapter 39 Additional note 2 to heading 3918 Harmonised System Explanatory Notes to heading 3918