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Information for ruling 600002431

This section is Advance Tariff Ruling

Start date
23 Nov 2021
Expiry date
22 Nov 2024
Description
A 64-page colouring and activity book which has limited text is specifically designed for children, especially girls, it includes a Pencil and Eraser Set. Inside the colouring book there are unicorns, mermaids, fairies, and puzzles. The product is specifically aimed at children between the ages of 4-9 years. The book comes with 1 pencil and 4 colouring pencils topped with mystical erasers to allow the child to start using the book straight away. The product is to be marketed in bookshops and similar retail outlets. Dimensions of book H245 x W170 x D13mm
Keywords
PUT UP FOR RETAIL SALE BOOKS ERASERS PRINTED MATTER FOR CHILDREN BOUND FOR COLOURING PENCILS
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 (Colouring/Activity Book) is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging Also classified in accordance with:- Note 6 to Chapter 49 Harmonized System Explanatory Notes (HSEN’s) to 4903