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Information for ruling 600011354

This section is Advance Tariff Ruling

Start date
31 Oct 2024
Expiry date
30 Oct 2027
Description
Waste Toner Bag Kit is presented as a set of flat packed Cardboard boxes, multi layer plastic bags (a mixed laminate of Nylon & Linear low-density polyethylene), and plastic outer caps / couplings. There are five kits per package, packed into a single cardboard box, which also contains other cardboard packaging elements. Purpose of the kit is to allow the emptying of waste toner from the waste toner bottle in a Multi-Function Printer into the plastic bag (plastic outer cap connects to the plastic bag, which is then mated to the waste toner bottle) rather than replace the Waste Toner Bottle.
Keywords
  • BAGS
  • OF PLASTIC
  • OF POLYETHYLENE
  • DISPENSER
  • HOLDERS
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: Classification has been determined in accordance with the following: 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 plastic bags is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging GIR 6 Has been used to classify this product by the terms of heading 392321: Sacks and bags (including cones); of polymers of ethylene Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3923