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Information for ruling 600012208

This section is Advance Tariff Ruling

Start date
19 Mar 2025
Expiry date
18 Mar 2028
Description
A high-performance thermoplastic olefin cyclo polymer (COP) in disc form.The product further processed to create optical lenses, prisms for cameras and laser beam printers.
Keywords
  • AS DISCS
  • THERMOPLASTIC
  • OF PLASTIC
  • MOULDED
  • OLEFIN POLYMERS
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 of 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 926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8 Digit Code 39269097 Other than perforated buckets and similar articles used to filter water at the entrance to drains and protective face shields/visors. 10 Digit Code 3926909790 Other than elsewhere specified. Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926