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Information for ruling 600002454

This section is Advance Tariff Ruling

Start date
25 Nov 2021
Expiry date
24 Nov 2024
Description
A box set comprising of a 48 page instruction book containing clear and detailed instructions on how to create various designs of dream catcher, also included are the various materials that can be used to make one these articles include 2 hoops, a pack of beads, 4 threads and a pack of feathers. These articles are largely for sample purpose and are not full sized or sold separately.
Keywords
FOR CHILDREN PRINTED BOOKS BOUND WITH TEXT ILLUSTRATED
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 4901 – Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets GIR 3 (b) has been used as the instruction book is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 490199 Other than in single sheets, whether or not folded; other than dictionaries and encyclopaedias, and serial instalments thereof Also classified in accordance with :- Note 4 to chapter 49 Harmonised Standard Explanatory Notes (HSENs) to heading 4901 Combined Nomenclature Explanatory Notes (CNENs) to heading 4901 Commission Regulation 2338/96 of 5.12.1996 (OJ L 318, 7.12.1996, p. 3)