Information for ruling 600010673
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2024
- Expiry date
- 09 Jul 2027
- Commodity code
- 3921901090 (opens in new tab)
- Description
- A rectangular plastic sheet made from polyester resin reinforced with a glass fibre mat. Materials: (65% +/- 5%) polyester resin and (35% +/- 5%) glass fibre. Dimensions: up to 20 metres long, 300, 600 and 900 mm widths, 2mm (approx) thickness. Function: Flat flushing for use as a continuous flashing under slates at a roof junction. Can also be used as lining in guttering.
- Keywords
-
- GLASS FIBRES
- OF POLYESTER
- RESINS
- AS SHEETS
- HOUSE ROOFS
- FOR CONSTRUCTION
- OF 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 3921 - Other plates, sheets, film, foil and strip, of plastics GIR 6 has been used to classify the goods to subheading level 392190 - Other than cellular 8 Digit Code 39219010 - Of condensation or rearrangement polymerisation products, whether or not chemically modified; Of polyesters 10 Digit Code 3921901090 – Other than elsewhere specified Also classified in accordance with: Chapter 39 Notes 1 and 10 Harmonised System Explanatory Notes (HSENs) to 3921 refers