Information for ruling 600005869
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2023
- Expiry date
- 07 Jun 2026
- Commodity code
- 4911109000 (opens in new tab)
- Description
- A promotional poster. The poster was used to promote the Star Wars film 'A New Hope' and contains images of the characters in the film and the words Star Wars in large letters. Based on the original artwork of Greg & Tim Hildebrandt, The Hildebrandt Brothers were commissioned by the production company to produce a poster to promote the film. The printing process included mechanical/photomechanical processes and was recreated by photogravure or heliogravure techniques. Printed in 1977 and limited possibly to no more 200 prints, the prints were only available/on view for 1-2 weeks and were withdrawn and replaced with a different poster. The poster does have a certificate of authentication.
- Keywords
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- POSTERS
- PRINTED PICTURES
- FOR ADVERTISING
- 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 4911 - Other printed matter, including printed pictures and photographs. GIR 6 has been used to classify the goods to subheading level 491110 - Trade advertising material, commercial catalogues and the like. 8 Digit Code 49111090 - Other than commercial catalogues. Also classified in accordance with: Chapter Notes 5 to Chapter 49 Chapter Notes to Chapter 49 general Notes paragraph 4 Chapter Notes 3 to Chapter 97 Harmonised System Explanatory Notes (HSEN's) to Heading 4911 Harmonised System Explanatory Notes (HSEN's) to Notes 3 to Heading 9705