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Information for ruling 600013543

This section is Advance Tariff Ruling

Start date
14 Oct 2025
Expiry date
13 Oct 2028
Description
Low friction pads used in various machinery. They are used for providing low friction, low wear running surface between sliding/moving metal parts. They are made from thermosetting unsaturated polyester resin (addition polymerization), polyester woven textile reinforcement and solid additives. The pads can come in a variaty of sizes. They are packaged in cardboard boxes.
Keywords
  • OF PLASTIC
  • PADS
  • WOVEN
  • OF POLYESTER
  • FOR MACHINE TOOLS
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 3921 - Other plates, sheets, film, foil and strip, of plastics GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes GIR 6 Has been used to classify the goods to subheading level 392190 - Other than cellular 8 digit code: 39219060 - Of addition polymerisation products 10 digit code: 3921906090 - Other than for use in certain types of aircraft Also classified in accordance with: Chapter 39 Note 1 Chapter 39 Note 10 Harmonised System Explanatory Notes (HSEN’s) to heading 3921