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Information for ruling 600015173

This section is Advance Tariff Ruling

Start date
15 Apr 2026
Expiry date
14 Apr 2029
Description
A transparent, cylindrical glazing tube made from polycarbonate, designed for outdoor light fittings. It has a thickness of 3 mm and is packaged in a carton box.
Keywords
  • TRANSPARENT
  • RIGID
  • OF PLASTICS
  • TUBES
  • THERMOPLASTIC
  • POLYCARBONATES
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 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics GIR 5B has been used to identify the type of packaging: carton box GIR 6 has been used to classify the goods to subheading level 391729 - Tubes, pipes and hoses, rigid; Of other plastics 10-digit code 3917290099 - Other than of addition polymerisation products or with fittings attached, for use in civil aircraft Also classified in accordance with: Chapter 39 Note 1 and 8 Harmonised System Explanatory Notes to heading 3917