Information for ruling 600014240
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2026
- Expiry date
- 11 Jan 2029
- Commodity code
- 3923501000 (opens in new tab)
- Description
- Plastic cap made to fit One Line Marker Paint Cans. The caps are the same size and come in various colours depending on the colour spray paint can
- Keywords
-
- PLASTICS
- MULTICOLOURED
- WITH COLOURED PLASTICS
- SPRAYING EQUIPMENT PARTS
- LIDS
- 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)). 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 plastics GIR 3b has been used as the plastic are considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 392350 - Stoppers, lids, caps, and other closures. 8-digit code 39235010 - Caps and capsules for bottles. Also classified in accordance with: Chapter note 1 to chapter 39. Harmonised System Explanatory Notes (HSEN) to heading: 39.23.