Information for ruling 600009618
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2024
- Expiry date
- 20 Mar 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Product is a roll of edge insulation. It is used in underfloor heating to allow the heated screed and finish floor to expand and contract without cracking or breaking. It is comprised of a blue cellular PE (Polyethylene) foam section with a transparent PE flap and two adhesive strips. One adhesive strip is on the blue foam and will be attached to the walls. The other adhesive strip is on the transparent flap and will be stuck to the floor. The roll is 50m long, 100mm tall and 5mm thick. Packaged in a 1m x 1m x 15cm package per roll. Weighs 1.093KG
- Keywords
- POLYETHYLENE OF PLASTIC FOR INSULATION OF FOAM OF CELLULAR PLASTIC WITH ADHESIVE IN ROLLS
- 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 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 as in Polyurethane Foam Packaging - 1m x 1m x 15cm per roll GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8 Digit Code 39269097 Other than perforated buckets and similar articles used to filter warer at the entrance to drains and protective face shields/visors. 10 Digit Code 3926909790 Other than elsewhere specified Also classified in accordance with: Chapter note 1 and 10 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926