Information for ruling 600001980
This section is Advance Tariff Ruling
- Start date
- 15 Oct 2021
- Expiry date
- 14 Oct 2024
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A picture board book for young children – The book has 10 pages principally of brightly coloured pictures relating to a popular children’s rhyme, with some simple text which is subsidiary to the related pictures. The book also has a sound module and when the button is pressed it plays the melody to encourage the child to sing along. The book would be marketed in bookshops and similar retail outlets.
- Keywords
- BOOKS FOR ENTERTAINMENT PICTURES FOR CHILDREN WITH SOUND SOUND APPARATUS ILLUSTRATED OF PAPERBOARD PRINTED PICTURES
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 4903: Children's picture, drawing or colouring books. GIR 3(b) Has been used as the pictures is considered to be the essential character. Also classified in accordance with: Note 6 to Chapter 49 Harmonized System Explanatory Notes (HSENs) to heading 4903