Information for ruling 600013985
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2025
- Expiry date
- 03 Dec 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A set of 6 black hair spirals. They are made from 100% PP (polypropylene). The hair accessories are in the form of elastic bands made of twisted (spiral) plastic. They are approximately 5.5cm in diameter and are used to hold a persons hair securely. They are attached to a hanging tag and put up for retail sale.
- Keywords
-
- HAIR ACCESSORIES
- OF POLYPROPYLENE
- OF PLASTIC
- FOR HAIR
- PUT UP FOR RETAIL SALE
- SPIRAL-SHAPED
- HAIR BANDS
- 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 by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drain; Other than protective face shields/visors. 10 DIGIT CODE 3926909790; Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926