Information for ruling 600013274
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 3920610030 (opens in new tab)
- Description
- polycarbonate film gloss finish on one side and an embossed matt finish on the other the gloss surface is coated with a protective plastic layer Use: in applications such as nameplates and panels Packaging: as individual rolls, wound onto a core, with the core suspended between two end supports on a pallet
- Keywords
-
- POLYCARBONATES
- AS ROLLS
- OF PLASTIC
- AS SHEETS
- MATT
- EMBOSSED
- 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 3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 5b has been used to identify the type of packaging – as individual rolls, wound onto a core, with the core suspended between two end supports on a pallet GIR 6 has been used to classify the goods to subheading level 392061 – Of polycarbonates, alkyd resins, polyallyl esters or other polyesters; Of polycarbonates 10 digit code 3920610030 – Reflecting sheet: - of a polycarbonate or acrylic polymer film embossed on one side in a regular shaped pattern - covered on one or both sides with one or more layers of plastic or metallisation, and - whether or not covered on one side with a self-adhesive layer and a release sheet Also classified in accordance with: Chapter note 10 HSEN to 3920