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Information for ruling 600013350

This section is Advance Tariff Ruling

Start date
28 Jul 2025
Expiry date
27 Jul 2028
Description
Plasticised polyvinyl chloride compound. This is in the form of extruded moulded pellets. It is packaged in 1t - 1.25tons,either in PE bags or shipped via silo trucks.
Keywords
  • PLASTICIZED
  • AS GRANULES
  • IN BULK
  • POLYVINYL CHLORIDE
  • PLASTICS
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3904: Polymers of vinyl chloride or of other halogenated olefins, in primary forms GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 390422: Other than poly(vinyl chloride), not mixed with any other substances,plasticised 10 Digit code 3904220090: Other than in the form of granules, for use in certain types of aircraft Also classified in accordance with: Chapter note 1 to heading 3904 Harmonised System Explanatory Notes to heading 3904