Information for ruling 600005151
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The suncatcher set contains 8 plastic discs which depict different planets, these can be painted then hung together & attached to a window to enable the sun light to reflect through them. Also included in the set are 4 pots of coloured paints, glow in the dark paint, a paintbrush, some nylon thread, and a single window sucker. The set is designed for children 6years+. The items are packaged inside a cardboard box.
- Keywords
-
- WITH PAINTS
- WITH PAINT BRUSH
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- ACTIVITY SETS
- 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 3B - Has been used as the plastic discs are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392640: Statuettes and other ornamental articles. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 3926 note 3