Information for ruling 600013908
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 lemon fragranced doggy bags, designed for disposal of pet waste. They have tie handles and measure 26cm x 34cm. They are made from polyethylene (PE).
- Keywords
-
- POLYETHYLENE
- DISPOSABLE
- BAGS
- OF POLYETHYLENE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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