Information for ruling 600009750
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic trays A rectangular, ridged plastic trays with raised sides, made from polypropylene, the tray has an embossed diamond pattern moulded onto the bottom of the tray. The trays are primarily used for sand art, craft activities to retain play sand spilt when children are making sand art pictures. Measuring 30cm x 50cm x 30cm the trays are only available in black. Packed in cardboard boxes for retail sale.
- Keywords
-
- PLASTICS
- FOR DOMESTIC USE
- OF POLYPROPYLENE
- TRAYS
- 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 or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify the 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 used: Packaged in a polybag within a cardboard box. 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 water at the entrance to drains; Other than protective face shields/masks. 10 Digit Code 3926909790- Other than elsewhere specified or included in the heading. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading: 39 General notes. Schenker Ruling(Regulation (EEC) No 2454_93