Information for ruling 600012821
This section is Advance Tariff Ruling
- Start date
- 04 Jun 2025
- Expiry date
- 03 Jun 2028
- Commodity code
- 3923299000 (opens in new tab)
- Description
- Bin liners. The bin bags are intended to be used in collection of food waste. They will also have other similar uses. These are a compostable eco-alternative to traditional plastic bags. These are made from PBAT- Polybutylene adipate terephthalate, PLA- Polylactic Acid and corn starch. The main composite material is PBAT, a biodegradable and compostable plastic copolymer which is considered a plastic within the meaning of Note 1 to Chapter 39, has the essential character. They are light green in colour, and they are available in two sizes. 50L - 71*107cm - 20 bags/roll - 10 rolls/carton. 120L - 90*135cm - 10 bags/roll, 20 rolls/carton. The products are packaged in a recyclable cardboard box,
- Keywords
-
- CORN STARCH
- SACKS
- OF PLASTICS
- BIO-DEGRADABLE.
- COMPOST
- BAGS
- STARCHES
- 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 5b has been used to identify the type of packaging, as plastic liners inside cardboard boxes. GIR 6 has been used to classify the goods to subheading level 392329 as 392329 Sacks and bags (including cones) other than of polymers of ethylene; other plastics. 8-digit code: 39232990 Other than of poly (vinyl Chloride). Also classified in accordance with: Heading 3923 Chapter note 1. Harmonized system explanatory notes (HSEN) notes to heading 3923.