Information for ruling 600012832
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2025
- Expiry date
- 09 Apr 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A silicone smartphone case. This is designed to fit the underside of the phone. The case does not cover the touchscreen. Used to protect the phone. Made of plastic and it is blue in colour. Packaged in a cardboard box.
- Keywords
-
- FOR SMARTPHONE
- OF SILICONE
- CASES
- PUT UP FOR RETAIL SALE
- OF PLASTICS
- FOR PROTECTION
- 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 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: cardboard box. GIR 6 has been used to classify this product by the terms of heading 392690 - Other than statuettes and other ornamental articles, other than fittings for furniture, coachwork or the like 8- digit code 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10- digit code 3926909790 - Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926