Information for ruling 600011831
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2025
- Expiry date
- 09 Jan 2028
- Commodity code
- 3920621999 (opens in new tab)
- Description
- polyethylene terephthalate film coated with silicone between 12 and 160 microns in thickness, silicone coating between 0.2 and 5 microns Packaging - in reels or coils down to 14mm wide
- Keywords
-
- OF SILICONE
- OF POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- FOR INDUSTRIAL USE
- FOR FOOD USE
- IN ROLLS
- COATED
- 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 – in reels or coils down to 14mm wide GIR 6 has been used to classify the goods to subheading level 392062 – Of polycarbonates, alkyd resins, polyallyl esters or other polyesters; Of poly(ethylene terephthalate) 8 digit code 39206219 - Of a thickness not exceeding 0.35 mm; Other thanv Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates 10 digit code 3920621999 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 10 HSEN to 3920