Information for ruling 600012012
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2025
- Expiry date
- 03 Feb 2028
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Disposable lightweight polythene plastic aprons, with a halter neck and a waist tie fastening. Measuring approximately 1070mm x 700mm, covering the shoulders to above the knees. Used to protect clothing from liquid spills and also to aid in the control of infections, The apron is made from 98% Virgin HDPE and 2% colour masterbatch. The product description provided for the white apron states they are packaged flat in a plain bag, each bag contains 100 aprons, 20 bags are placed in a brown carton.
- Keywords
-
- OF POLYTHENE
- FOR HYGIENIC USE
- OF POLYETHYLENE
- PROTECTIVE CLOTHING
- APRONS
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) has been used to identify the packaging: Plain bag and brown carton. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 1