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Information for ruling 600010791

This section is Advance Tariff Ruling

Start date
01 Aug 2024
Expiry date
31 Jul 2027
Description
6pc radiator sleeves made of 100% PVC The radiator sleeves have a slit so can be wrapped around the pipe 20cms Length x 1.5cm dia A radiator pipe sleeve is used to cover the pipes which connect to home radiators – they are also often referred to as pipe shrouds, covers or piping kits. Essentially, pipe sleeves are used to deliver a clean, streamlined aesthetic that conceals unsightly pipework and enhances the look of the radiator
Keywords
  • RADIATORS
  • SLEEVES
  • OF PVC
  • SLEEVES, PIPES
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 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 8 Harmonised System Explanatory Notes (HSEN’s) to heading 3926