Information for ruling 600009749
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 3923299000 (opens in new tab)
- Description
- Plastic bags, They are primarily used in conjunction with sand art project boards, to protect the child or adults artwork, and to contain the loose sand the finished picture is made of. They will also have other uses. Made from non durable Oriented Polypropylene (OPP) plastics at 40-micron thickness. They are a clear plastic with red printed arch design in each corner, with a self-seal strip made of PE300 acrylic glue, situated at the top opening. The sleeves are available in sizes A4 210 x 297 and A5 148 x 210. Packaged in cardboard boxes of A4 3,000 and A5 2,000 of packs of 1000’s then for export and retail sale.
- Keywords
- FOR CONVEYANCE OF GOODS SELF-ADHESIVE OF PLASTIC FOR STORAGE OF GOODS SEALS BAGS
- 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)). GIR 1 has been used to classify this product by the terms of heading 3923 Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics. GIR 5b has been used to identify the type of packaging – cardboard boxes. GIR 6 has been used to classify the goods to subheading level: 392329 Of other plastics. 8-Digit code: 39232990 Other than Of poly(vinyl chloride) Also classified in accordance with: Chapter 39 note 1 Harmonized system explanatory notes (HSEN) to heading 39.23 (a) Combined Nomenclature Explanatory Note CNEN to heading: 3923