Information for ruling 600009614
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 3925901000 (opens in new tab)
- Description
- Green coloured moulded plastic plugs designed for use in the installation of underfloor and wall heating systems. Holes for the plugs are drilled in the substrate which they are to be inserted into. The drill size is dependant on the hardness of the substrate.
- Keywords
- FOR BUILDINGS FOR FLOORS FOR WALLS OF PLASTIC PLUGS
- 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 3925 - Builders' ware of plastics, not elsewhere specified or included. 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 392590 - other than elsewhere specified in this heading. 8 digit Code: 39259010 - Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings. Also classified in accordance with: HSENS to 39.25