Information for ruling 600014000
This section is Advance Tariff Ruling
- Start date
- 05 Nov 2025
- Expiry date
- 04 Nov 2028
- Commodity code
- 3926100000 (opens in new tab)
- Description
- Punch pockets. A packet of A4 plastic wallets made of Polypropylene. These are used to protect A4 sized documents and have pre-punched holes on the left hand side and an opening at the top to slide the documents in. These holes fit most arch files and ring binders and are used in schools and offices. There are 50 document protectors in the pack and they come packaged in a plastic bag with an insert card.
- Keywords
-
- OF PLASTIC
- BINDERS, STATIONERY
- FOR SEPARATING
- FOR OFFICES
- FOR PROTECTION
- 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 the product by the terms of heading Heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5b has been used to identify the type of packaging – plastic bag with card insert. GIR 6 has been used to classify the goods to subheading level 392610 - Office or school supplies Also classified in accordance with: Chapter Notes 1 to Chapter 39 Harmonized system explanatory notes (HSEN) Notes (4) to heading 3926.