Information for ruling 600012447
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2025
- Expiry date
- 27 Mar 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A 100% PVC cover for a shopping trolley. The waterproof shopping trolley cover is made from clear PVC, the edges are sewn and covered with black binding. There is a zip at the top to allow the user to have easy access to the trolley. The waterproof trolley cover dimensions are 50cm x 38cm x 16cm. It is packaged within a poly bag for retail sale.
- Keywords
-
- FOR PROTECTION AGAINST RAIN
- OF PVC
- TRANSPARENT
- COVERS
- WATERPROOF
- MADE UP BY STITCHING
- WITH ZIP FASTENER
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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. GIR 5 (b) - Has been used to identify the type of packaging: Poly bag. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shield/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to Chapter 39 (10) exclusion from 3920 Harmonised System Explanatory Notes (HSEN) to heading 3920 last paragraph exclusion Harmonised System Explanatory Notes (HSEN) to heading 3926 (4)