Information for ruling 600014836
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2026
- Expiry date
- 08 Feb 2029
- Commodity code
- 3923299000 (opens in new tab)
- Description
- Food pouch made from a laminate of polyester 12um,foil ,9um,nylon (OPA) 15um,polypropylene70um. Used for food packaging Packaging: supplied inside plastic liners which are contained within a cardboard box
- Keywords
-
- FOOD STORAGE
- OF POLYESTER
- LAMINATED
- OF POLYPROPYLENE
- FOR PACKAGING GOODS
- POUCHES
- OF NYLON
- FOR FOOD USE
- 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 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5b has been used to identify the type of packaging – plastic liners which are contained within a cardboard box GIR 6 has been used to classify the goods to subheading level 392329 – Sacks and bags (including cones); Other than polymers of ethylene: Of other plastics 8 digit code 39232990 - Other than of poly(vinyl chloride) Also classified in accordance with: HSEN to 3923 Chapter 42 note 3(A)