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Information for ruling 600012175

This section is Advance Tariff Ruling

Start date
08 Apr 2025
Expiry date
07 Apr 2028
Description
Plastic sheet laminated to a textile extruded polypropylene (PP) sheet PP polymer plus PP masterbatches and additives laminated by thermal bonding to a geotextile made from needle punched polypropylene staple fibres proprietary pattern of holes punched into sheet and biaxially oriented at draw ratios of around 5:1 to produce a “geogrid” thicknesses within the range 4mm to 10mm Packaging: in rolls, typically 3.8m wide X 50m long Geocomposite is wound onto a cardboard core, dia. 102mm, 5mm wall, 4000mm length Geocomposite is wrapped in black polyethylene (PE) film 1650mm X 5000mm x 0.07mm Two bands of 75mm x 5 micron PVC printed product identification tape Use: designed to improve the performance of paved and unpaved roads, rail track, working platforms etc by improving the behaviour of unbound granular materials
Keywords
  • AS SHEETS
  • OF POLYPROPYLENE
  • OF SYNTHETIC STAPLE FIBRE
  • IN ROLLS
  • LAMINATED
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)). 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 GIR 3B has been used as the plastic is considered to be the essential character 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 39 note 10 HSEN to 3926 1st paragraph