Information for ruling 600014708
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2026
- Expiry date
- 03 Mar 2029
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The item is a table cover made from polyethylene. It features a pink background with white stripes and a border pattern of white daisy style petals and multicoloured fruits. The cover has an unhemmed edge and is designed to protect table surfaces from dirt, moisture, scratches, and spills, providing a waterproof and easy to clean finish. It is suitable for both indoor and outdoor use. The product is packaged in a polyethylene bag with a card header.
- Keywords
-
- COVERS
- TABLECLOTHS
- WATERPROOF
- FOR PROTECTION
- POLYETHYLENE
- 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 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 5b - Has been used identify the type of packaging - packaged in a polyethylene bag with a card header. GIR 6 - Has been used to classify this product by the terms of heading 392490 - Other than tableware and kitchenware. 10 Digit code 3924900090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter notes 1 to chapter 39. Harmonised System Explanatory Notes to heading 3924.