Information for ruling 600010674
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2024
- Expiry date
- 09 Jul 2027
- Commodity code
- 3925908000 (opens in new tab)
- Description
- Upstand trim reinforced plastic moulded roof trims Materials: Polyester resin (65% +/- 5%) and glass fibre reinforcement (35% +/- 5%) Length: 3 metres Range: B230 ( 105 mm high) B260 ( 125 mm high) B300 ( 180 mm high) Colour: Grey Function: Fitted to edge of the roof to prevent water run-off
- Keywords
-
- PLASTICS
- HOUSE ROOFS
- MOULDED
- POLYESTERS
- OF GLASS FIBRE
- 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 3925 - Builders' ware of plastics, not elsewhere specified or included GIR 6 has been used to classify the goods to subheading level 392590 – Other 8 Digit Code 39259080 – Other than Fittings and mountings intended for permanent 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: Chapter 39 Notes 1 and 11 Harmonised System Explanatory Notes (HSENs) to 3925