Information for ruling 600009617
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 3919108090 (opens in new tab)
- Description
- Product is a roll of black duct tape. It comprises of 3 layers. The top layer of the Duct tape is a melted layer of polyethylene plastic which makes the material waterproof. This layer makes up 40% of the tape. Below it is a layer of thin PE fabric (which makes up 30% of the tape) with a rubber-based adhesive layer (which makes up 30% of the tape). All materials are bonded together by the resin melted coating. The plastic top layer is visible to the naked eye. The tape is 0.26mm thick, is 50mm wide and is 50m long. Packaged in a 12x12x21 cm pack and weighs 1.8 Kilogram (kg).
- Keywords
-
- COATED
- TAPE
- SELF-ADHESIVE
- ADHESIVES
- ADHESIVE TAPES
- POLYETHYLENE
- OF POLYETHYLENE
- 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 of 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 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls GIR 3B - has been used as the polyethylene coating considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a 12x12x21 cm pack which weighs 1.8kg. GIR 6 - has been used to classify the goods to subheading level 391910 In rolls of a width not exceeding 20cm 8 Digit Code 39191080 Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber. 10 Digit Code 3919108090 Other than for use in certain types of aircraft; Other than elsewhere specified Also classified in accordance with: Chapter note 1 to chapter 39 Section note 1h to section XI The Harmonized System Explanatory Notes (HSENs) to heading 3919