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Information for ruling 600009613

This section is Advance Tariff Ruling

Start date
05 Mar 2024
Expiry date
04 Mar 2027
Description
Moulded plastic tack for use with the support mats used in floor and wall heating systems. The U-shaped tacks which have barbs on the ends, are intended to fasten the mats to the insulation board. Packed in 10g boxes of 100 pieces per box.
Keywords
FASTENERS MOULDED 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)). 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 5B - Has been used to identify the type of packaging - Packaged in a 10g plastic box of 100 pieces. GIR 6 Has been used to classify the goods to subheading level 392690 - 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. Also classified in accordance with: HSENS to 39.26