Information for ruling 600006504
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 3213100000 (opens in new tab)
- Description
- A set of four 100ml tubes of acrylic paint of different colours, Dark Grey, White, Red, and Light Brown. Paints are composed of: • Acrylic resin emulsion • Titanium dioxide • Glycerin • Triethanolamine • phenoxyethanol • potassium sorbate • Hydroxyethyl cellulose • water
- Keywords
-
- ACRYLIC-BASED PAINTS
- ARTISTS PAINTS
- FOR ARTISTS
- GOODS PUT UP IN SETS
- 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 to heading 3213 - Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings GIR 6 has been used to classify this product to subheading level 321310 - Colours in sets Also classified in accordance with: Chapter Note 3 to Chapter 32 Harmonised System Explanatory Note (HSEN) to Heading 3213