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Information for ruling 600001980

This section is Advance Tariff Ruling

Start date
15 Oct 2021
Expiry date
14 Oct 2024
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
WITH SOUND FOR CHILDREN OF PAPERBOARD PRINTED PICTURES PICTURES BOOKS ILLUSTRATED FOR ENTERTAINMENT SOUND APPARATUS
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