Information for ruling 600011827
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2025
- Expiry date
- 09 Jan 2028
- Commodity code
- 3920202190 (opens in new tab)
- Description
- biaxially oriented polypropylene film (BOPP) with a silicone coating (BOPP) between 30 and 70 microns in thickness with silicone coating 0.2 to 5 microns Packaging - reels up to 1300mm wide or coils down to 0014mm wide
- Keywords
-
- FILMS, FORMS
- OF POLYPROPYLENE
- PROTECTIVE RELEASE SHEETS
- OF SILICONE
- AS ROLLS
- FOR INDUSTRIAL USE
- FOR FOOD USE
- 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 3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 5b has been used to identify the type of packaging – reels up to 1300mm wide or coils down to 0014mm wide GIR 6 has been used to classify the goods to subheading level 392020 – Of polymers of propylene 8 digit code 39202021 - Of a thickness not exceeding 0.10 mm; Biaxially oriented 10 digit code 3920202190 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 10 HSEN to 3920