Information for ruling 600010268
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2024
- Expiry date
- 16 Apr 2027
- Commodity code
- 3925908000 (opens in new tab)
- Description
- Composite fencing panels made from wood powder, plastic resin and additional chemicals. The goods are used to make outdoor fencing. The various components (WPC fence posts, WPC fence panels, WPC fence post caps, post supports and fixings) come packed in a plastic wrapping and cardboard boxes.
- Keywords
-
- RESINS
- OF PLASTIC
- OF WOOD
- PUT UP FOR RETAIL SALE
- FOR OUTDOOR USE
- 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 3925: Builders' ware of plastics, not elsewhere specified or included GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 392590: Other than elsewhere specified 8 Digit code 39259080: Other than fittings and mountings intended for perma-nent installation in or on doors, windows, staircases, walls or other parts of buildings, other than Trunking, ducting and cable trays for electrical circuits Also classified in accordance with: Note 1 to chapter 39 Note 11 (e) to chapter 39 Harmonised System Explanatory Notes to heading 3925