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Information for ruling 600007166

This section is Advance Tariff Ruling

Start date
06 Sep 2023
Expiry date
05 Sep 2026
Description
Glue containing glitter. It is suitable for a range of arts and crafts activities. The glitter glue is presented in 120 ml squeezy bottles for easy application and comes in a range of colours. It is packaged in a a form suitable for retail sale.
Keywords
  • GLITTER GLUE
  • GLITTER
  • ARTS AND CRAFTS
  • FOR PLAY
  • FOR CHILDREN
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 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 5 (b) - Has been used to identify the type of packaging – 120 ml bottles GIR 6 - Has been used to classify the goods to subheading level 350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg Also classified in accordance with: Section Note 2 to Chapter 35 refers Harmonised System Explanatory Notes (HSENs) to Heading 3506 (A) refers