Information for ruling 600010219
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 3920621999 (opens in new tab)
- Description
- A pack of 10 emergency blankets. Each aluminium-coated emergency blanket measures approximately 210 x 160 cm and 12microns (0.012mm) in thickness. The blanket is constructed from rectangular film made of polyethylene terephthalate, which is coated with reflective aluminium. One side is silver the other is gold, it is used to help to maintain body temperature and prevents heat loss. Each blanket is folded and placed in an individual clear plastic bag with a seal. The set of 10 are then packaged together and put up for retail sale.
- Keywords
- PUT UP FOR RETAIL SALE OF PLASTIC FOR INSULATION POLYETHYLENE TEREPHTHALATE THERMAL BLANKET ALUMINIUM BLANKETS FOR KEEPING WARM
- 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 3920: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. GIR 5 (b) - Has been used to identify the type of packaging: Plastic bag with a seal. GIR 6 - Has been used to classify the goods to subheading level 392062: Of polycarbonates, alkyd resins, polyallyl esters or other polyesters; Of poly(ethylene terephthalate). 8 DIGIT CODE 39206219: Of a thickness not exceeding 0.35 mm; Other than Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates. 10 DIGIT CODE 3920621999: Other than elsewhere specified. Also classified in accordance with: Chapter 39 notes 1 & 10 Harmonised System Explanatory Notes (HSEN) to heading 3920