Information for ruling 600012939
This section is Advance Tariff Ruling
- Start date
- 07 May 2025
- Expiry date
- 06 May 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Disposable plastic waste bags. Material: polyethylene. Available in various sizes. Packaged: in rolls with paper label, in cardboard cartons. Intended use: For disposing of household waste.
- Keywords
-
- WASTE
- AS ROLLS
- BAGS
- OF POLYETHYLENE
- OF PLASTIC
- 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 5(b) has been used to identify the type of packaging : Rolls with paper labels in cardboard cartons GIR 6 has been used to classify the goods to subheading level 392321 - Sacks and bags (including cones); of polymers of ethylene. Also classified in accordance with: Chapter 39 note 1 HSEN to 3923 note (a) Schenker Ruling