Information for ruling 600014014
This section is Advance Tariff Ruling
- Start date
- 01 Dec 2025
- Expiry date
- 30 Nov 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Ice scraper A moulded Plastic ice scraper made from Acrylonitrile Butadiene Styrene (ABS) and Ethylene Vinyl Acetate (EVA) materials. The tapered blade end is designed to scrape the ice and frost off the windows, mainly on motor vehicles, but also has various other uses. The scraper is of a clear plastic at the scraper end; with a black handle securely attached to each other, there is a hole in the handle to hang the scraper up after use. The scraper has a made-up textile mitt to cover the scraper. Made of a woven nylon, quilted fabric, with a teddy fleece lining. The scraper is inserted inside the mitt to keep the hand warm and dry whilst scraping the ice and frost off the windows etc. For wholesale. Packages in a cardboard sleeve, measuring 36cm X 18cm.
- Keywords
-
- ICE
- MITT
- OF TEXTILES
- ICE SCRAPERS
- SCRAPERS
- OF PLASTICS
- FROST
- 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 3b has been used as the plastic scraper is considered to have the essential character. GIR 5b - has been used to identify the type of packaging - a cardboard sleeve and euro hanger. 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 drains and protective face shields/visors. 10 Digit Code 3926909790 Other than elsewhere specified. Also classified in accordance with: Heading 3926 Chapter note 1, Heading 3926 Additional Chapter Note 1, for reference. The Harmonized System Explanatory Notes (HSENs) to heading 3926