Information for ruling 600012833
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 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 clear thermo-plastic polyurethane(TPU).
- Keywords
-
- FOR SMARTPHONE
- THERMOPLASTIC POLYURETHANE
- 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 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