Information for ruling 600012004
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2025
- Expiry date
- 03 Feb 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Black refuse sacks. These are made form MDPE ( medium density polyethylene). The sacks have the capacity to carry up to 5kg of waste, the approximate dimensions of each sack are 450 x 720 x 950mm. The sacks are supplied in a box, with 200 sacks per box.
- Keywords
-
- BAGS
- OF POLYETHYLENE
- OF PLASTIC
- SACKS
- DISPOSABLE
- 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 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 5 (b) - Has been used to identify the type of packaging: A cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392321: Sacks and bags (including cones); Of polymers of ethylene. Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3923 (a)