Information for ruling 600010646
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2024
- Expiry date
- 11 Jul 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A fuse puller. The item is an accessory tool made from coloured moulded plastic. The tweezer like accessory is used to remove fuses from the vehicles fuse box and is stored in a specially designed area within the fuse box. Packaged in large quantities in boxes or bags or individually in a blister pack.
- Keywords
-
- HAND TOOLS
- OF PLASTIC
- WITH PLASTIC
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3b has been used as the plastic material is considered to be the essential character. GIR 5b has been used to identify the type of packaging - Packaged in large quantities in boxes or bags or individually in a blister pack. GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified within this heading. 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: Chapter Notes 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN's) to Heading 3926 Section Notes 2 to Section XVII Harmonised System Explanatory Notes (HSEN's) (III) (A) to Section XVII Harmonised System Explanatory Notes (HSEN's) to Heading 8708