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Information for ruling 600010058

This section is Advance Tariff Ruling

Start date
11 Mar 2024
Expiry date
10 Mar 2027
Description
This product is a navigator cone made of plastic. Cone body: UV Stabilised Polyethylene, Cone base: recycled PVC, Sleeve: Glass beads PVC UV Stabilised LDPE moulded top and a heavy duty 100% recycled composite base. The cone can be used on roads, railways, parking facilities, construction sites, plus can be used to secure roadside, on-site hazards and traffic management regulations
Keywords
  • TRAFFIC CONES
  • FOR SAFETY
  • REFLECTING
  • OF POLYETHYLENE
  • 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 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 Office or school supplies; Other than Articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than; Fittings for furniture, coachwork and the like; Other than Statuettes and other ornamental articles Eight digit code 39269097 – Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors Ten digit code 3926909790 – Other than elsewhere specified within this chapter Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926 Harmonised System Explanatory Notes (HSENs) Note B to heading 8608