Information for ruling 600005961
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2023
- Expiry date
- 14 Mar 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The product is a decorative injection moulded plastic skeleton bat. The bats wings can be manually opened or closed. Its mouth and head are moveable and to be displayed it can be hung upside down. The item is packaged in a cardboard box.
- Keywords
-
- FOR DECORATION
- ANIMAL SHAPED
- SKELETON
- 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 constituent material of plastic is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging as a cardboard cartoon GIR 6 - has been used to classify the goods to subheading level 392640 Statuettes and other ornamental articles Also classified in accordance with: Chapter Note 1 to Chapter 39 Additional Chapter Note 1 to Chapter 95 Harmonised System Explanatory Note (3) to heading 3926