Tape made of elastic fabric (Tariff notice 13)
Check the tariff classification for tape made of elastic textile fabric.
New regulation
A new regulation was published on 6 August 2021:
L 294/8
Reg. 2021/6018
This is not considered a change in Northern Ireland practice.
Description of goods
Tape made of elastic textile fabric, of a width of approximately 5cm, covered on one side with adhesive material made of synthetic rubber, and weighing not more than 1 500 g/m2.
The tape comes rolled on a supporting tube and is presented in cardboard boxes containing 16 or 24 rolls, each with a diameter of approximately 7.5cm. There is no indication on the packaging that the tapes are intended to be used for medical purposes.
The tape is presented as tape to be used to protect joints during sport activities.
Classification (Combined Nomenclature (CN) code)
5906 10 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4(a) to Chapter 59 and by the wording of CN codes 5906 and 5906 10 00.
The article is neither impregnated nor coated with pharmaceutical substances.
It also does not have any objective characteristics that would indicate that it is specially designed for medical, surgical, dental or veterinary purposes. In addition, there is no indication on the packaging that it is intended for medical use.
Consequently, classification under heading 3005 is excluded (see also the Harmonized System Explanatory Notes to heading 3005, third paragraph). It is thus to be classified according to its constituent material.
The article is therefore to be classified under CN code 5906 10 00 as adhesive tape of a width not exceeding 20 cm.
Contact details
Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only