Information for ruling 600009624
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2024
- Expiry date
- 18 Mar 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Expanded Polystyrene (EPS) Boards The boards are 80 x 60 cm with a height of 14 mm and are sold in packages of 11 boards. 5 m² per box. The EPS boards, with cut out design, are laid on a completely flat subfloor, designed for use with heat conduction profiles and heating pipes. Packaging, 24 pieces per Boxes 80x120xHeight220cm Weight - 64.8kg per box
- Keywords
-
- FOR INSULATION
- FOR FLOORING
- OF POLYSTYRENE
- FURTHER PREPARED
- INSULATION MATERIAL
- 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 6 has been used to classify the goods to subheading level 392690 – Other 8 Digit Code 39269097 – Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Protective face shields/visors 10 Digit Code 3926909790 – Other than elsewhere specified with in the subheading Also classified in accordance with: Chapter 39 Note 1 and 10 Harmonised System Explanatory Notes (HSENs) to 3921 refers Harmonised System Explanatory Notes (HSENs) to 3926 refers