Information for ruling 600010432
This section is Advance Tariff Ruling
- Start date
- 21 May 2024
- Expiry date
- 20 May 2027
- Commodity code
- 39269097 (opens in new tab)
- Description
- A Repair kit for punctures can be used on numerous products such as kayaks, balls, and air beds. Included in kit are PVC (poly vinyl chloride) patches 90 x 55 mm a 7ml tube of adhesive, a spatula, a sheet glasspaper, instruction leaflet and a label. The items are packaged together within a clear plastic container, the dimensions are 380 x 175 x 569 mm. It is put up for retail sale.
- Keywords
-
- FOR KAYAK'S
- PUNCTURE REPAIR
- OF PVC
- WITH LABEL
- PVC PATCHES
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- FOR AIR BEDS
- ADHESIVES
- IN TUBES
- GLASSPAPER
- LEAFLETS
- SPATULAS
- CONTAINERS
- 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)). 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 3B - Has been used as the PVC patches is considered to be the essential character. GIR 5b - Has been used to identify the type of packaging as plastic case. GIR 6 - Has been used to classify the goods to subheading level 392690: other than elsewhere specified. 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. Also classified in accordance with: General section - Chapter 39 Note 1. Harmonised System Explanatory Notes (HSEN) - to heading 3926.