Information for ruling 600007169
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2023
- Expiry date
- 05 Sep 2026
- Commodity code
- 3907690090 (opens in new tab)
- Description
- 8 containers of glitter in a range of different colours. The glitter is intended for arts and crafts. The glitter is 100% PET and comes in 5g glass vials with a cork stopper. The vials of glitter are packaged on a blister card.
- Keywords
-
- GLITTER
- ARTS AND CRAFTS
- POLYETHYLENE TEREPHTHALATE
- 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 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5 (b) - Has been used to identify the type of packaging – 5g glass vials with cork stoppers GIR 6 - Has been used to classify the goods to subheading level 390769 Poly(ethylene terephthalate); Other than Having a viscosity number of 78 ml/g or higher 10 Digit Code 3907690090 Other than Copolymer of terephthalic acid and isophthalic acid with ethylene glycol, butane-1.4-diol and hexane-1.6-diol Also classified in accordance with: Chapter Note 1 to Chapter 39 refers Chapter Note 6 (b) to Chapter 39 refers Harmonised System Explanatory Notes (HSENs) to Chapter 39 Note 1 and Note 6 (b) refer Harmonised System Explanatory Notes (HSENs) to Heading 3907 (5) (c) refers