Information for ruling 600004881
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 3926909790 (opens in new tab)
- Description
- An Eco-Friendly Money Jar for saving money in, made from: Bamboo, The description on money box is Save, Smash ,Spend .It has a slot on top of the money Jar to enter the coins/money but must be smashed when full to access the contents. The pot is oval with a round flat base and top and is available in various designs of wording and simple decoration , the size is about 4 inches tall and across. This is then packaged into a cardboard box. The material of the money jar is made from Bamboo, and made from plastic resin. The money jar does not fit into Heading for wood, ch 44 .
- Keywords
- FOR STORING PUT UP FOR RETAIL SALE MONEY BOX POTS OF BAMBOO COIN DECORATIVE
- Justification
- Classification has been determined in accordance with the following: - For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging- cardboard GIR 6 has been used to classify the goods to subheading level 3926 90 – Other than elsewhere specified within this heading 8 digit code 39269097 90 Other than elsewhere specified or included in this heading. 10 digit code 39269097 90 Other than elsewhere specified or included in this heading. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to Heading 3926