Information for ruling 600012377
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2025
- Expiry date
- 10 Mar 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Food and freezer bags that are small and medium in size that are designed to store food.They are colourless and are made from polyethylene. The small freezer bag package contains 6 smaller freezer. While the medium freezer bags contain 15 bags per package. The smaller freezer bags have the following dimensions: 120 x 210 x 290 mm. The medium freezer bags have the following dimensions: 150 x 260 x 400 mm. Medium and small bags are sold separately. They are packaged in polyethylene bags.
- Keywords
-
- PUT UP FOR RETAIL SALE
- 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) Harmonised System Explanatory Notes (HSENs) to heading 3923 note (a)