Information for ruling 600012415
This section is Advance Tariff Ruling
- Start date
- 18 Feb 2025
- Expiry date
- 17 Feb 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The flight earplugs are reusable earplugs that are blue in colour. They are designed to reduce noise when flying. They are made from silicone. They are stored within a plastic protective case and are packaged in a cardboard box.
- Keywords
-
- OF ACRYLONITRILE BUTADIENE STYRENE
- FOR THE EARS
- OF SILICONE
- MOULDED
- FOR PROTECTION
- 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 by the terms of heading 3926: which includes other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5b - has been used to identify the type of packaging – packaged in a cardboard box. 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 other than protective face shields/visors. 10 Digit Code – 3926909790 - other than elsewhere specified or included. Also classified in accordance with: Chapter 40 note 4 Chapter 39 note 1 Harmonised System Explanatory Notes (HSENs) to heading 3926