Information for ruling 600012052
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2025
- Expiry date
- 01 Jan 2028
- Commodity code
- 3907690090 (opens in new tab)
- Description
- polyethylene terephthalate (PET) used to make new products such as water bottles, food packaging, fabric and reusable bags packaged in a variety of ways that includes grounding into flakes
- Keywords
-
- AS PRIMARY FORM
- THERMOPLASTIC
- POLYETHYLENE TEREPHTHALATE
- AS FLAKES
- POLYESTERS
- 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 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5b has been used to identify the type of packaging – in a variety of ways that includes grounding into flakes GIR 6 has been used to classify the goods to subheading level 390769 – Poly(ethylene terephthalate); Other than having a viscosity number of 78 ml/g or higher 10 digit code 3907690090 – Other than copolymer of terephthalic acid and isophthalic acid with ethylene glycol, butane-1.4-diol and hexane-1.6-diol Also classified in accordance with: Chapter 39 note 6