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Information for ruling 600012661

This section is Advance Tariff Ruling

Start date
10 Apr 2025
Expiry date
09 Apr 2028
Description
These are rubber bands made from 100% pure stretch latex to be used for fishing pellet baits between 6mm - 14mm. They can be used on a hair rig set-up pulled into hard pellets when fishing for carp on fisheries. They are an off white, cream colour. They are packed in a plastic bag in a pack of 50.
Keywords
  • OF LATEX
  • ELASTIC BANDS
  • OF NATURAL RUBBER LATEX
  • FOR FISHING
  • OF RUBBER
  • PUT UP FOR RETAIL SALE
  • RUBBER BANDS
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 of 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 4016 - Other articles of vulcanised rubber other than hard rubber. GIR 5(b) has been used to identify the type of packaging. The product is packed 50 to a plastic bag. GIR 6 has been used to classify the goods to subheading level 401699 - Other than of cellular rubber; Other than elsewhere specified. 8 Digit Code 40169997 - Other than for motor vehicles of headings 8701 to 8705; Other than Rubber-to-metal bonded parts. 10 Digit Code 4016999790 - Other than for technical uses, for use in civil aircraft; Other than tyre moulding bladder. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 4016 (7). Chapter 40 Note 1