Information for ruling 600014061
This section is Advance Tariff Ruling
- Start date
- 10 Nov 2025
- Expiry date
- 09 Nov 2028
- Commodity code
- 3923900000 (opens in new tab)
- Description
- Plastic foam corners. These are used to protect the corners of composite wooden panels, whilst in transit.
- Keywords
-
- PLASTICS
- FOR PROTECTION
- WITH CORNERS
- FOR PACKAGING GOODS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plas-tics GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 392390: Other than boxes, cases, crates and similar articles, other than sacks and bags (including cones), other than carboys, bottles, flasks and similar articles, other than spools, cops, bob-bins and similar supports,other than stoppers, lids, caps and other closures Also classified in accordance with: Chapter note 1 to heading 3923 Harmonised System Explanatory Notes to heading 3923