Information for ruling 600011948
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2025
- Expiry date
- 06 Mar 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The product is an inflatable vehicle cover. Inflatable vehicle covers are used to protect vehicles like cars, boats, campers and the like. The inflation and ventilation is provided by two small fans built into the product. This allows air to flow, keeping the cover from touching the vehicle, which reduces condensation and mould from forming. It also creates a protective barrier. The covers are made from rubber and Polyvinyl Chloride (PVC) that are heat welded. A rubber mat is placed inside the cover and/or also underneath for protection. The covers are rolled and placed in cardboard boxes.
- Keywords
-
- POLYVINYL CHLORIDE
- COVERS
- FOR MOTOR VEHICLES
- OF RUBBER
- INFLATABLE
- VULCANISED RUBBER
- 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: Classification has been determined in accordance with the following: 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 cover of this product is the essential character GIR 5(b) has been used to identify the type of packaging – cardboard boxes. GIR 6 has been used to classify the goods to subheading level 392690 - other than elsewhere specified in this subheading. 8 digit code: 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains and other than 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 (HSENs) to heading 3926