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Information for ruling 600009616

This section is Advance Tariff Ruling

Start date
05 Mar 2024
Expiry date
04 Mar 2027
Description
A corner guide made of recycled plastic. Used to create a 90° bend in 10 mm underfloor heating tubes. Two guides can be combined to allow the heating tube to be run in a multitude of configurations, without the risk of kinks and also eliminates the need for drilling or chiselling in corners. The guide features three attachment points, of which the two lateral ones can be adjusted and folded in to suit the application it is being used for. Masonry anchors (available separately) can be used to secure this product. Packaged in a 400g plastic box.
Keywords
HEATING EQUIPMENT HEATING EQUIPMENT PARTS MOULDED OF PLASTIC OF RECYCLED 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 400g plastic box. 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