Information for ruling 600010258
This section is Advance Tariff Ruling
- Start date
- 11 Apr 2024
- Expiry date
- 10 Apr 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic clips used for hardware. This are used in conjunction with decking joists. They enable the joists to remain secure prior to the decking boards being laid on top of subframe.
- Keywords
-
- CLIPS
- SCREWS
- OF BASE METALS
- PLASTICS
- 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)) Classification has been determined in accordance with the following: 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 3C has been used as the plastic clip forms the essential character of this item. GIR 5b Has been used to identify the packaging. GIR 6 has been used to classify this product by the terms of heading 392690: Other than fit-tings for furniture, coachwork or the like, other than statuettes and other ornamental articles 8 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 10 Digit code 3926909790:Other than elsewhere specified Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3926