Information for ruling 600014025
This section is Advance Tariff Ruling
- Start date
- 06 Nov 2025
- Expiry date
- 05 Nov 2028
- Commodity code
- 3926100000 (opens in new tab)
- Description
- Button document wallets. A packet of A4 plastic folders designed to keep documents safe and organized. They have a flap to close the folder which is secured by a popper button closure. Made from clear, polypropylene (PP) the wallets are used in homes, offices, and schools for storing documents in. The items come packed in quantities of six in a plastic bag with card insert.
- Keywords
-
- OF POLYPROPYLENE
- COVERS
- FOLDERS
- OF PLASTIC
- WITH PRESS STUD
- PRESS-FASTENERS
- 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.