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Information for ruling 600002457

This section is Advance Tariff Ruling

Start date
01 Dec 2021
Expiry date
30 Nov 2024
Description
A box set comprising of a 24 page instruction book, an activity book also of 24 pages and sample materials including citric acid, bicarbonate of soda, a mould and stirring tool. The sample materials are reduced in size and quantity and not sold separately in the way that they are presented. The instruction book contains detailed instructions on how to make bath bombs as well as how to make different flavours from household and garden items. The activity book is suitable for ages 3 years and over and contains various activities for children to complete such as join the dots, colouring in and name the missing ingredients.
Keywords
ILLUSTRATED BOUND WITH TEXT FOR CHILDREN BOOKS
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 booklet is considered to be the essential character. GIR 6 has been used to classify the goods to sub-heading 490199 – Other than dictionaries and encyclopaedias, and serial instalments thereof. Also classified in accordance with :- Note 4 to chapter 49 Commission Regulation 2338/96 of 5.12.1996 (OJ L 318, 7.12.1996, p. 3), 2338/96 of 5.12.1996 (OJ L 318, 7.12.1996, p. 3) Harmonised Standard Explanatory Notes (HSENs) to heading 4901 Combined Nomenclature Explanatory Notes (CNENs) to heading 4901