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Information for ruling 600012559

This section is Advance Tariff Ruling

Start date
04 Mar 2025
Expiry date
03 Mar 2028
Description
Silicone sponge The sponge can come in different thicknesses ranging from 1.59mm to 12.7mm depending on whether it is presented as a continuous roll or sheet Use: humidifier's, electric meters, filtration seals gaskets and for flame retardant insulation requirements Packaging: in rolls or sheets
Keywords
  • PLASTICS
  • CLOSED-CELL
  • IN ROLLS
  • AS SHEETS
  • SILICONE
  • CELLULAR
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 3921 - Other plates, sheets, film, foil and strip, of plastics GIR 5b has been used to identify the type of packaging – rolls or sheets GIR 6 has been used to classify the goods to subheading level 392119 – Cellular; Of other plastics 10 digit code 3921190099 – Other than elsewhere specified Also classified in accordance with: Chapter 39 notes 1 & 10 HSEN to 3921