Information for ruling 600011449
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2024
- Expiry date
- 16 Oct 2027
- Commodity code
- 3923299000 (opens in new tab)
- Description
- A semi finished plastic bag. The item in its current state is akin to a sack. This is made of polypropylene. The item does not have handles. The item undergoes additional processing to have the handles stitched on. Once completed the bag will be used to transport fertiliser.
- Keywords
-
- BAGS
- OF PLASTIC
- OF POLYPROPYLENE
- FOR TRANSPORT OF GOODS
- 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)) 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 6 has been used to classify this product by the terms of heading 392329: Sacks and bags (including cones),of other plastics 8 Digit code 39232990:Other than of poly(vinyl chloride) Also classified in accordance with: Chapter note 1 to heading 3923 Harmonised System Explanatory Notes to heading 3923