Information for ruling 600007173
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 3213100000 (opens in new tab)
- Description
- Ceramic paint that are stored in Polyethylene terephthalate plastic bottles. There are 4 in each pack with each bottle being 22 ml and contains one of each colour (red, yellow, blue and black). The paint is made from Arabic gum, water, talc, glycerin and pigment. They packaged in a cardboard blister pack.
- Keywords
-
- ACRYLIC-BASED PAINTS
- FOR ARTISTS
- IN BOTTLES
- FOR PAINTING
- ARTISTS PAINTS
- 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 5 (b) - has been used to identify the type of packaging as a blister pack 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