Information for ruling 600010166
This section is Advance Tariff Ruling
- Start date
- 09 May 2024
- Expiry date
- 08 May 2027
- Commodity code
- 3921140080 (opens in new tab)
- Description
- Product is a pack of 3 cellulose sponges in blue, purple and beige, put up for retail sale in a printed bag. They are made out of 100% regenerated wood cellulose. After manufacturing, they are simply cut into rectangles. They are not further worked or grounded. They are 0.8cm thick. Sponges are cellular. They do not have any abrasive materials on them.
- Keywords
-
- OF CELLULOSE
- OF REGENERATED CELLULOSE
- SPONGES
- REGENERATED CELLULOSE
- PUT UP FOR RETAIL SALE
- WASHING UP SPONGE
- 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 of 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 3921 - Other plates, sheets, film, foil and strip, of plastics GIR 5b - has been used to identify the type of packaging as in a pack of 3 containing all 3 colours in a printed bag. GIR 6 - has been used to classify the goods to subheading level 392114 Cellular; Of regenerated cellulose 10 Digit Code 3921140080 Other than Cellular block of regenerated cellulose, impregnated with water containing magnesium chloride and quaternary ammonium compounds, measuring 100 cm (± 10 cm) × 100 cm (± 10 cm) × 40 cm (± 5 cm) Also classified in accordance with: Chapter note 1 and 10 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3921