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This section is Advance Tariff Ruling Information for ruling 600016387
- Start date
- 30 Oct 2026
- Expiry date
- 29 Oct 2029
- Commodity code
- 3923109090 (opens in new tab)
- Description
- A moulded rectangular box made from hard rigid plastic designed to store fishing bait and tackle, and when closed, to be used as a seat. The outside of the box has a smooth appearance, with the lid having 6 triangular indentations as decoration across the top. A dark khaki green in colour, with black trim, the box has a plastic integrated carrying handle enclosed in the lid and a black fabric handle for carrying the box over the shoulder. The internal storage comprises of individual storage compartments with snap close lids underneath the lid cavity and a removable tray with adjustable compartments fitted onto the upper rim of the box. There is a built-in side tray designed to store small accessories when fishing. The box is packaged in a polythene bag.
- Keywords
-
- FOR STORAGE OF GOODS
- OF PLASTIC
- WITH COMPARTMENTS
- WITH HANDLES
- BOXES
- FOR FISHING
- 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 3(b) - Has been used as the storage features of the box are considered to be the essential character, with a secondary function as a seat. GIR 5 (b) - Has been used to identify the type of packaging. Packaged in a polythene bag. GIR 6 - Has been used to classify the goods to subheading level 392310 - Boxes, cases, crates and similar articles. 8 Digit Code 39231090 – Other than Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles. 10 Digit Code 3923109090 – Other than elsewhere specified in this subheading. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Note (a) to heading 3923.