Information for ruling 600010020
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 3926100000 (opens in new tab)
- Description
- Write and wipe-Clean Pockets Includes five dry wipe pens with erasers Pockets measure 25cm W x 35cm H Product made of plastic packaging made of plastic and header card
- Keywords
- OF PLASTIC WIPE CLEAN PENS
- 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 GIR3b has been used as the plastic pocket is considered to be the essential character GIR 5b has been used to identify the type of packaging - plastic and header card GIR 6 has been used to classify the goods to subheading level 392610 – Office or school supplies Also classified in accordance with: Section VII note 1