Information for ruling 600009622
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic support mat system for use with floor and wall heating systems. The 120 x 80 cm mats are made of recycled plastic and consist of 24 open structure modular tiles. The tiles are extendable in both length and width in order to facilitate an accurate fit. Each tile features a masonry anchor to secure the system to the surface on which it is to be fitted. Packaged at 132 mats per pallet.
- Keywords
- FOR FLOORS MATS OF PLASTIC FOR HEATING AS TILES 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 at 132 mats per pallet. 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