Information for ruling 600009484
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2024
- Expiry date
- 01 Jan 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic moulds used in dentistry. These are for making impressions of teeth. The moulds are filled with amalgam and placed into the patients mouth, whereby an impression of the teeth is formed.
- Keywords
-
- MOULDS
- OF PLASTIC
- FOR DENTAL WORK
- PUT UP FOR RETAIL SALE
- TEETH
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3 (B) has been used as the plastic is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 392690 – Other than office or school supplies; Other than articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than fittings for furniture, coachwork or the like; Other than statuettes and other ornamental articles 8-Digit code 39269097 – Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10-Digit code 3926909790 – Other than elsewhere specified or included in the heading Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes to Heading 3926