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Information for ruling 600012481

This section is Advance Tariff Ruling

Start date
10 Apr 2025
Expiry date
09 Apr 2028
Description
10 litre white pedal bin liners. Each bag is made from High Density Polyethylene (HDPE) and has a maximum capacity of approximately 3kg. The dimensions are 280mm X 145mm X 425mm with a measured thickness of 10 microns. Each pack holds 100 liners with 10 packs per case. They are packed within a cardboard case.
Keywords
  • HIGH DENSITY POLYETHYLENE
  • FOR PEDAL BINS
  • BIN LINERS
  • BAGS
  • 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: 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 5 (b) - Has been used to identify the type of packaging. 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 (HSEN) to heading 3923 (a)