Information for ruling 600009376
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2024
- Expiry date
- 09 Jan 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A tackle box designed to hold small fishing tackle items. There are 8 removable partitions included to enable the user to customise the interior to suit their needs. The main frame, lid and dividing partitions are made from ABS (Acrylonitrile Butadiene Styrene) and the clear internal lid is made from PP (Polypropylene). The lid is held closed with magnets. The tackle box measures 33cm x 22cm x 9cm. It is packaged in a poly bag.
- Keywords
-
- OF ACRYLONITRILE BUTADIENE STYRENE
- DIVIDERS
- OF POLYPROPYLENE
- REMOVABLE
- FOR FISHING
- OF PLASTIC
- PARTITIONS
- MAGNETS
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: Poly bag. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at entrances to drains; Protective face shields/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 (10)