Information for ruling 600006182
This section is Advance Tariff Ruling
- Start date
- 06 Jul 2023
- Expiry date
- 05 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- An ornamental non-woven multi-coloured sequined cone. The colours on the cone are divided into zigzags running from the top of the cone to the bottom. The cone measures 41.5cm in height by 15cm in length by 15cm width. The cone is made of polyethylene, polyethylene terephthalate and polyester. The sequins on the cone are made of polyethylene. Packaged in a cardboard box along with two other cones. The cone is machine made.
- Keywords
-
- FOR ORNAMENTATION
- CONES
- SEQUINS
- ORNAMENTAL ARTICLES
- OF POLYETHYLENE
- OF PLASTIC
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3 (B) has been used as the sequins are considered to be the essential character GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 392640 – Statuettes and other ornamental articles Also classified in accordance with: Additional Note 1 to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3926 Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9505