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Information for ruling 600013970

This section is Advance Tariff Ruling

Start date
28 Nov 2025
Expiry date
27 Nov 2028
Description
Resealable plastic bags made of 100% polyethylene. It is packaged in packs of 60 bags, in plastic envelopes.
Keywords
  • OF PLASTIC
  • BAGS
  • POLYETHYLENE
  • PUT UP FOR RETAIL SALE
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; 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: Harmonised System Explanatory Note (HSEN) (a) to heading 3923