Information for ruling 600010818
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2024
- Expiry date
- 11 Jul 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Boilie Glug What is a Boilie? Boilies are a type of artificial fishing bait made from boiled paste that usually consists of fishmeals, milk proteins, bird foods, semolina, and soya flour, which are mixed with egg white as a binding agent. This product is a set commonly used by anglers (people who catch fish) to flavour the boilies which are a rounded balls of carp bait . The generally size of these balls are between 15-22mm. These are classified separately and are not sold with this set. The article consists of three plastic tubes each with a hooked steel needle attached to the inside of the screw cap. The tubes are placed centrally, upright in a plastic holder, specifically designed for them. The round boilies are threaded centrally onto the purpose steel hook and placed in the plastic tubes. The tubes are held securely by the plastic holder. The tubes are then filled with a variety of a pungent liquid flavouring to entice a fish to take the bait. The flavourings are not sold with this set and would be classified under a separate heading. The plastic tubes measure 10cm X 2.05cm – The screw caps 2.05cm x 3.6cm. The hooked needle measures approximately 12cm The plastic stand measures 8.5cm width X 5.5cm depth. This will be sold on a poly blister front with a card backing describing the product.
- Keywords
-
- BAITING NEEDLES
- FOR FISHING
- BAIT
- HOOKS
- OF STEEL
- CARP
- OF PLASTICS
- 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 tubes are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: poly blister front with a card backing describing the product 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 entrances to drains; Protective face shields/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926.