Information for ruling 600005349
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2023
- Expiry date
- 19 Jan 2026
- Commodity code
- 4911990000 (opens in new tab)
- Description
- A colour retail box, containing a 32-page ring-bound printed activity book with stiff cardboard pages onto which children can stick leaves, seeds, feathers, flowers and other items which they are encouraged to collect. Also included are sticker sheets (with 521 stickers) to enable children to decorate and label their collection. For children of 6+ years of age
- Keywords
-
- STICKERS
- ACTIVITY BOOKS
- FOR CHILDREN
- PRINTED
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 4911 for other printed matter, including printed pictures and photographs GIR 3c has been used as for last heading in numerical order GIR 5a has been used to identify the type of packaging specifically for product GIR 6 has been used to classify the goods to subheading level 491199 for other than elsewhere specified in this subheading. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 4911