Information for ruling 600006175
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A hanging decoration depicting a human skeleton. The skeleton is made from PE plastic, the limbs are attached to each other by wire. The eyes are coloured red, there is also a polyester black and red cape tied around its neck. The decoration is 44cm in height, it can be attached to the ceiling using the wire provided. There is a plastic hashtag, which is used to attach to an outer carton for retail sale.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR HANGING UP
- SKELETON
- FOR DECORATION
- 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 carton 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 to heading 3926 note (3)