Information for ruling 600012524
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2025
- Expiry date
- 13 Mar 2028
- Commodity code
- 3919108090 (opens in new tab)
- Description
- Self adhesive tape measuring 38mm x 3.8metre. This is used for sealing drafts or leaking gaps. There are two rolls of tape to a pack.
- Keywords
-
- ADHESIVE TAPES
- PAPER
- PROTECTIVE RELEASE SHEETS
- IN ROLLS
- PUT UP FOR RETAIL SALE
- TAPE
- SELF-ADHESIVE
- 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 3919 - Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 391910 – In rolls of a width not exceeding 20 cm 8 digit code 39191080 - Other than strips, the coating of which consists of unvulcanised natural or synthetic rubber 10 digit code 3919108090 – Other than elsewhere specified Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3919