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Information for ruling 600013936

This section is Advance Tariff Ruling

Start date
11 Dec 2025
Expiry date
10 Dec 2028
Description
Bags with ties in packs of twenty. The bags are made of OPP (Oriented Polypropylene). The bags are packaged in sets of twenty in plastic bags with a card header.
Keywords
  • OF POLYPROPYLENE
  • BAGS
  • PUT UP FOR RETAIL SALE
  • TIES
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 3B has been used to determine the essential character - Plastic bags GIR 5B has been used to determine the packaging - Plastic packaging with paperboard heading GIR 6 has been used to classify this product to sub-heading level 392329 - Sacks and bags; of other plastics 8 Digit Code 39232990 - Other than of poly(vinyl chloride) Also classified in accordance with: Chapter Note 1 to Chapter 39