Information for ruling 600009540
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This product is a narrow reflector for a turn spot light, it is made of plastic and covered by reflectorfoil. Product comes packaged in a box.
- Keywords
-
- REFLECTORS
- OF PLASTIC
- CIRCULAR SHAPED
- REFLECTING
- 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 the product to heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 392690 – Other than Statuettes and other ornamental articles; Other than fittings for furniture; Other than Articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than Office or school supplies Eight digit code 39269097 – Other than elsewhere specified within this heading. Ten digit code 3926909790 – Other than elsewhere specified within this subheading Also classified in accordance with: General Notes to Chapter 94 "Parts" Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926