Information for ruling 600002456
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2021
- Expiry date
- 29 Nov 2024
- Commodity code
- 4901990000 (opens in new tab)
- Description
- A 24 page instructional book to learn how to produce 2 small pots of strawberry scented lip balm. Sample materials are provided with the book that are not full sized items and would not be sold separately in the way that they are presented. The samples include: two plastic pots, lip-balm base and a stirrer. The book provides clear and detailed instructions of how to make the tester pots of lip balm, as well as how to make various different flavours from household items. With the instruction book, comes a 24 page activity book for children of ages 7+ to complete. The product would be marketed in bookshops and similar retail outlets on their bookshelves.
- Keywords
- INSTRUCTION BOOKLETS PUT UP FOR RETAIL SALE BOOKS FOR CHILDREN ILLUSTRATED BOUND
- Justification
- Classification has been determined in Accordance with the following: General Interpretative Rules (GIRs) 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 6 - Has been used to classify the goods to subheading level 4901 99 - 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 Harmonized System Explanatory Notes (HSENs) Note (A) to heading 4901 Commission Regulation 2338/96 of 5.12.1996 (OJ L 318, 7.12.1996, p. 3)