Information for ruling 600006795
This section is Advance Tariff Ruling
- Start date
- 18 May 2023
- Expiry date
- 17 May 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The paint your own figurines set contains 3 plastic figurines depicting a bear, dinosaur & a car. Also included in the set are a paint brush, a 25ml pot of red paint, 4 small pots of various colours, 2 small pots of neon paint and 1 small pot of metallic paint. There are also 2 sets of stickers which can be used to decorate the figurines. The set is designed for children over 3 years. The items are packaged within a blister pack with a card backing.
- Keywords
-
- STICKERS
- WITH PAINTS
- PAINT BRUSH
- OF PLASTIC
- FIGURINES
- ACTIVITY 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 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 plastic figurines are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging:blister pack and card backing. GIR 6 - Has been used to classify the goods to subheading level 392640: Statuettes and other ornamental articles. Also classified in accordance with: Chapter 39 note 1 Chapter 39 section note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 3 HSEN to 9503 note 2 (a) exclusion