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Information for ruling 600011475

This section is Advance Tariff Ruling

Start date
04 Dec 2024
Expiry date
03 Dec 2027
Description
Tarpaulin. This is made from a woven textile, which has a visible coating of plastic on both sides.The tarpaulin has re reinforced eyelets around the edges. .Size4m x 6m Tarpaulin 4m x 6m (Box Qty: 8)
Keywords
  • WITH EYELETS
  • WOVEN
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • LAMINATED
  • OF WOVEN TEXTILE MATERIAL
  • TARPAULINS
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIR)’s: 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)). 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 statuettes and other ornamental articles 8 Digit Code: 39269097 - 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: 3926909790 - other than elsewhere specified or included. Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3926