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Information for ruling 600014146

This section is Advance Tariff Ruling

Start date
04 Dec 2025
Expiry date
03 Dec 2028
Description
Glitter this is made from Poly(ethylene terephthalate).This is packed in pots weighing 500g. Available in gold and silver.
Keywords
  • PLASTICS
  • GLITTER
  • OF POLYETHYLENE TEREPHTHALATE
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • COLOURED
  • IN POTS
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 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5 (b) - Has been used to identify the type of packaging – plastic pots GIR 6 - Has been used to classify the goods to subheading level 390769 Poly(ethylene terephthalate); Other than Having a viscosity number of 78 ml/g or higher 10 Digit Code 3907690090 Other than Copolymer of terephthalic acid and isophthalic acid with ethylene glycol, butane-1.4-diol and hexane-1.6-diol Also classified in accordance with: Chapter Notes 1 & 6 to Chapter 39 refers Harmonised System Explanatory Notes (HSENs) to Heading 3907 (5) (c) refers