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This section is Advance Tariff Ruling Information for ruling 600016158
- Start date
- 01 Sep 2026
- Expiry date
- 31 Aug 2029
- Commodity code
- 3917231090 (opens in new tab)
- Description
- Plastic ducting (pipes and fittings) Manufactured from UPVC thermoplastic Ducting is supplied in straight lengths of either 3metres or 6metres Used for underground networks for power, data, telecomms fibre optic infrastructure Colour: green
- Keywords
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- EXTRUDED
- THERMOPLASTIC
- FOR PROTECTION
- PIPE FITTINGS
- PIPES AND TUBES
- OF PVC
- 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 - in packs of 54 number of lengths per pack, bound inside a wooden frame to keep in place. GIR 6 - Has been used to classify the goods to subheading level 391723 - Tubes, pipes and hoses, rigid; Of polymers of vinyl chloride. 8 Digit Code 39172310 - Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked. 10 Digit Code 3917231090 - Other than for use in certain types of aircraft. Also classified in accordance with: Chapter 39 note 8