Information for ruling 600014425
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 3926300090 (opens in new tab)
- Description
- A tie down strap made of polyethylene terephthalate (polyester). It has a clip and is used in an automobile for positioning interior trim components like glove box, console lid, sun visor and side trim retention. There are 1000 pieces in one carton.
- Keywords
-
- WITH CLIP
- FOR MOTOR VEHICLES
- OF POLYETHYLENE TEREPHTHALATE
- STRAPS
- OF PLASTICS
- 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 3926 - Other articles of plastics and articles of other materials of heading 3901 to 3914. GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level - 392630 - fittings for furniture, coachwork or the like 10-digit code - 3926300090 other than specified elsewhere in this heading Also classified in accordance with: Section Note 2(b) of Heading 8708 Harmonised System Explanatory Notes (HSENs) to Heading 3926