Information for ruling 600007273
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2023
- Expiry date
- 25 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The bag tag is 4.5cm x 3.5cm in size. It has a plastic lobster clasp, a small metal ring and attached is a paper tag depicting a non-human character from a well known series. The bag tag is presented as a set with a character launcher and discs, a pot of slime and a sheet of stickers, these are to be classified separately. They are packaged within a blister pack with a card backing.
- Keywords
-
- CLASPS
- KEY RINGS
- OF PLASTIC
- OF METAL
- OF PAPER
- 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 lobster clasp is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Blister pack with backing card. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains; Protective face shields/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926