Information for ruling 600009791
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2024
- Expiry date
- 22 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A boot jack used for easy removal of wellington boots and other difficult footwear, and making boot removal hands-free. It has fork design for placing the heel of the boot in for easy leverage, and a platform for resting the other foot on. It is made from PVC (Polyvinyl chloride) and PP (polypropylene). It measures 33.4 x 11 x 8.6 cm.
- Keywords
-
- BOOT JACK
- REMOVAL OF WELLINGTONS
- OF PLASTIC
- FOR BOOTS
- 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 (GIRs): 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 heading 3901 to 3914. GIR 6 has been used to classify the goods to subheading level 392690 - Other than, elsewhere specified within this heading. 8 Digit Code 39269097 - Other than; perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code 3926909790 - Other than elsewhere specified or included. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to 3926.