Information for ruling 600006246
This section is Advance Tariff Ruling
- Start date
- 17 May 2023
- Expiry date
- 16 May 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A statuette of 2 skeletal figures in ballroom style clothing, measured at 44.8cm tall and put up for retail sale. Made in China, made up of 54% stone, 45% polyresin and 1% paint. The polyresin acts as the binding material for the stone. It is packaged in a cardboard box.
- Keywords
-
- HUMAN SKELETON-SHAPED
- HALLOWEEN DECORATION
- OF POLYRESIN
- STATUETTES, ORNAMENTAL ARTICLES
- OF STONE
- 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 ornamental use of the product and the polyresin material are considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging as a cardboard box. 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 Note 1 (3) to subheading 3926