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Information for ruling 600007272

This section is Advance Tariff Ruling

Start date
26 Jul 2023
Expiry date
25 Jul 2026
Description
A sheet 10cm x 10cm of self-adhesive stickers. The stickers depict characters from a well known series. The sticker sheet is presented as a set with a non-human, fictional character launcher and discs, a pot of slime and a bag tag, these are to be classified separately. They are packaged within a blister pack with a card backing.
Keywords
  • PAPER
  • PRINTED
  • SELF-ADHESIVE
  • STICKERS
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 of 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 4911: Other printed matter, including printed pictures and photographs GIR 3B - has been used as the printed aspect is 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 491191: Other than trade advertising material, commercial catalogues and the like; Pictures, designs and photographs 10 Digit Code 4911910090: Other than sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing text or caption, for editions of books or periodicals which are published in different countries in one or more languages. Also classified in accordance with: Chapter 49 note 2 The Harmonized System Explanatory Notes (HSENs) to heading 4911 note (10)