Information for ruling 600012404
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2025
- Expiry date
- 17 Mar 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Plastic bin liner bags. These can used for any bin to transport rubbish and household waste. These are made of polyethylene.
- Keywords
-
- IN ROLLS
- POLYETHYLENE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BAGS
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5B has been used to identify the packaging: In rolls 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 Harmonised system explanatory notes to heading 3923