Information for ruling 600013901
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2025
- Expiry date
- 12 Nov 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Product is a box of 100 fragranced nappy bags. These nappy bags are disposable and made from polyethylene (PE). Used nappies are put in the bags to hide odours and are then disposed of. Measures 28cm x 31cm.
- Keywords
-
- POLYETHYLENE
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- 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 of 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 5b - has been used to identify the type of packaging as in a box of 100. 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 note 1 to chapter 39 Chapter note 3 (A)a to chapter 42 The Harmonized System Explanatory Notes (HSENs) to 3923