Amendment of the HS and of the CNEN for subheadings 3907 6x (Tariff notice 27)
Check the tariff classification for an amendment of the HS and of the CNEN for subheadings 3907 6x.
New explanatory notes
A new Combined Nomenclature Explanatory Note was published on 10/11/2025:
Explanatory Notes to the Combined Nomenclature of the European Union
(C/2025/6087)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
3907 61 00 and 3907 69 00
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 198, in the Explanatory note to CN subheadings 3907 61 00 and 3907 69 00, a new paragraph is added after the existing text:
‘These subheadings also include copolymers of terephthalic acid, ethylene glycol and one or more other diols, such as cyclohexane dimethanol or neopentyl glycol, provided that monomer units of polyethylene terephthalate predominate by weight in the copolymer.
Polyester products in which monomer units of polyethylene terephthalate do not predominate by weight in the copolymer shall be classified as other polyesters (subheading 3907 99)’
Contact details
Tariff Classification
Customs Policy & Strategy
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Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.