Information for ruling 600012174
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2025
- Expiry date
- 20 Jan 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Polythene zip seal bags that are used for food storage. The bags are packaged as 7 blue medium sized bags. They are packaged with 5 yellow small size bags (which will be sold separately) to which this classification will also be apply. They are packaged in boxes.
- Keywords
-
- WITH ZIP FASTENERS
- FOR PACKAGING GOODS
- FOR FOOD INDUSTRY
- OF POLYETHYLENE
- OF PLASTIC
- 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 to 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: boxes 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: Chapter 39 Note 1 Chapter 42 Note 3(A) a Harmonised System Explanatory Notes (HSENs) to heading 3923 note (A)