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Information for ruling 600013542

This section is Advance Tariff Ruling

Start date
13 Oct 2025
Expiry date
12 Oct 2028
Description
Low friction washers that are used in a variety of machines. They provide a low friction, low wear running surface between rotating/moving metal parts. They are made of: thermosetting unsaturated polyester resin (addition polymerization), polyester woven textile reinforcement, solid additives. They are available in different sizes. They are packed in cardboard boxes.
Keywords
  • WASHERS
  • OF PLASTIC
  • OF POLYESTER
  • WOVEN
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: 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 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: Packaged in cardboard box. GIR 6 Has been used to classify the goods to subheading level 392690 - Other than elsewhere specified; Other than perforated buckets and similar articles used to filter water at the entrance to drains and protective face shields/visors. 10 digit code: 3926909790 - Other than elsewhere specified within this subheading. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSEN’s) to heading 3926 (6)