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Information for ruling 600011441

This section is Advance Tariff Ruling

Start date
17 Jan 2025
Expiry date
16 Jan 2028
Description
Product is a portable yellow barrier that can expand up to a length of 3.8 metres. It is lightweight so that it can easily be moved and is intended for use for crowd control or hazard protection as a safety barrier. Made from 100% polypropylene and is suitable for indoor or outdoor use. Packaged in transparent film bags in a cardboard box.
Keywords
  • PORTABLE
  • BARRIERS
  • OF PLASTIC
  • FOR PROTECTION
  • FOR SAFETY
  • OF POLYPROPYLENE
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 polypropylene is considered to be the essential character GIR 5B has been used to identify the type of packaging as transparent film bags in a cardboard box GIR 6 - Has been used to classify this product by the terms of heading 392690 - Other than elsewhere specified within this heading. 8 - Digit Code 392690 97 - 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 39269097 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 1 to Chapter 39 Harmonized System Explanatory Notes (HSENs) to Heading 3926