Information for ruling 600010265
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2024
- Expiry date
- 15 Apr 2027
- Commodity code
- 3918900090 (opens in new tab)
- Description
- Composite decking boards made from wood powder, plastic resin and additional chemicals. The goods are used as outdoor deck flooring. The deck boards come in 3.6m lengths packed in a plastic wrapping.
- Keywords
- OF PLASTIC RESIN RESINS OF WOOD FOR FLOORING PUT UP FOR RETAIL SALE DECKING BOARDS
- 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 the product by the terms of heading 3918- Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3 b has been used as the plastic resin is considered to be the essential character GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 391890- Of other plastics 10 digit code 3918900090- Other than for use in certain types of aircraft Also classified in accordance with: Note 1 to chapter 39 Additional note 2 to chapter 39 Harmonised System Explanatory Notes to heading 3918