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Information for ruling 600013973

This section is Advance Tariff Ruling

Start date
28 Nov 2025
Expiry date
27 Nov 2028
Description
Bags for freezing ice cubes made of a mix of polypropylene and polyethylene. Packaged in card boxes for transport and storage.
Keywords
  • OF POLYPROPYLENE
  • PUT UP FOR RETAIL SALE
  • BAGS
  • OF PLASTICS
  • FOR ICE CUBES
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 - Card boxes of 25 for transport and storage. 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 polyvinyl chloride Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (a) to heading 3923