Information for ruling 600013930
This section is Advance Tariff Ruling
- Start date
- 06 Nov 2025
- Expiry date
- 05 Nov 2028
- Commodity code
- 3923210000 (opens in new tab)
- Description
- Party bags in a pack of 20. Dimensions are 18cm by 23cm. The bags are made of polyethylene.
- Keywords
-
- OF POLYETHYLENE
- BAGS
- PUT UP FOR RETAIL SALE
- FOR CONVEYANCE OF GOODS
- 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: GIR 1 has been used to classify this product to 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 determine the packaging - plastic sleeve for transport and storage GIR 6 has been used to classify this product to sub-heading level 392321 - Sacks and Bags (Including cones); Of polymers of ethylene Also classified in accordance with: HSEN General Note to Chapter 39