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Information for ruling 600007225

This section is Advance Tariff Ruling

Start date
19 Jun 2023
Expiry date
18 Jun 2026
Description
50pc alphabet beads with cord Beads are inserted onto the string to make a bracelet Made of: WOODEN Packing Style: POLYBAG WITH HEAD CARD
Keywords
  • WOODEN
  • BEADS
  • CRAFT KIT
  • ARTICLES OF WOOD
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 4421 - Other articles of wood GIR 5(b) has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 442199 - Other than clothes hangers, coffins, other than of bamboo 8 Digit Code - 44219999 - Other than of fibreboard; Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof 10 Digit Code - 4421999999 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Heading 4421 refers