Information for ruling 600010021
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2024
- Expiry date
- 01 Apr 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- 4 reusable sensory tubes Use: to be filled to enhance sensory experiences There are, twist on and off, 8 solid and 4 vented lids Materials: tubes ABS, tops PP Tubes measure 30cm H
- Keywords
- FOR CHILDREN OF PLASTICS TUBES CLOSURES
- 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 than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 1