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This section is Advance Tariff Ruling Information for ruling 600016940

Start date
13 Oct 2026
Expiry date
12 Oct 2029
Description
Plastic discs in various colours attached to a metal chain. These discs serve as sample colours, used to match the colour of hair, of the user of the hearing aid. The discs are packaged in a plastic bag. Size: 2.2cm diameter
Keywords
  • HEARING AIDS
  • AS PLATES
  • OF PLASTIC
  • AS DISCS
  • COLOUR SAMPLES
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR3b - Has been used as the plastic is considered to be the essential character. GIR 5b - Has been used to identify the type of packaging - a plastic bag. GIR 6 - Has been used to classify the goods to subheading level 392690 - Other than elsewhere specified. 8 digit code 39269097 - Other than elsewhere specified. 10 digit code 3926909790 - Other than elsewhere specified. Also classified in accordance with: Chapter notes 1 & 10 to heading 3926 Harmonised System Explanatory Notes (HSEN) to heading 3926