Information for ruling 600005343
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2023
- Expiry date
- 03 Jan 2026
- Commodity code
- 4903000000 (opens in new tab)
- Description
- Colouring Book, Crayon and Sticker Set The product comprises of 12 A5 colouring books with different design covers, the internal pages are the same. 12 sets of 4 crayons - red, green, yellow and blue and 12 sheets of stickers. Packed in a polybag, size is 21.1 x 15.7 x 4.3 cm.
- Keywords
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- STICKERS
- FOR COLOURING
- BOOKS
- PRINTED
- CRAYONS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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)). GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books GIR 3b has been used as the colouring book is considered to be the essential character. GIR 5b has been used to identify the type of packaging - polybag, size is 21.1 x 15.7 x 4.3 cm. Also classified in accordance with: Chapter 49 Notes 2 and 6 Harmonised System Explanatory Notes (HSENs) to 4903