Information for ruling 600007168
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- There are 2 different styles of suncatcher sets. Each set contains 6 plastic ornamental discs which depict different shapes, these can be painted, then hung to enable sun light to reflect through them. Also included in the set are 4 pots of coloured paints, a brush and 6 pieces of polypropylene cord each 22cm in length. The items are packaged together in a blister pack with card backing & put up for retail sale.
- Keywords
-
- WITH PAINTS
- WITH PAINT BRUSH
- PUT UP FOR RETAIL SALE
- ACTIVITY SETS
- ORNAMENTAL ARTICLES
- OF PLASTIC
- 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 ornamental discs are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Blister pack with 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 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 3