Information for ruling 600012416
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2025
- Expiry date
- 06 Mar 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The sleep earplugs are reusable earplugs that are white in colour. They are designed to reduce noise when sleeping. They reduce noise by 17 decibels. They are made from silicone. They come in sizes small, medium and large. They are stored within a plastic protective case and are packaged in a cardboard box.
- Keywords
-
- FOR PROTECTION
- FOR THE EARS
- MOULDED
- OF SILICONE
- 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: 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