Information for ruling 600009349
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2023
- Expiry date
- 11 Dec 2026
- Commodity code
- 3918900090 (opens in new tab)
- Description
- Composite Decking Products Used for building materials. Made by being rolled & pressed. Packaged in pallets
- Keywords
-
- HIGH DENSITY POLYETHYLENE
- FOR FLOORING
- OF WOOD
- DECKING BOARDS
- OF POLYETHYLENE
- OF PLASTIC
- 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)). 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 is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 391890: Of other plastics other than of polymers of vinyl chloride 10 Digit code 3918900090: Other than for use in certain types of aircraft Also classified in accordance with: Additional Note 2 to Chapter 39 Harmonized System Explanatory Note (HSEN's) to heading 39.18 Tribunal Appeal number TC 2017 02139 DURA COMPOSITES LTD