Information for ruling 600007279
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2023
- Expiry date
- 18 Jun 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Product is two different shaped sets of 3 hourglasses. They are intended viewing/sensory stimulation. They are made from acrylic plastic, water and coloured oil. The coloured oil travels down through the hourglass to create a sensory viewing. Each style is a pack of three packaged in a box.
- Keywords
-
- HOURGLASS
- OF OIL
- SENSORY
- OF PLASTIC
- OF WATER
- OF ACRYLIC
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3B - has been used as the plastic material is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a pack of 3 in different colours and packaged in a box. 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 and protective face shields/visors. 10 Digit Code 3926909790 Other than elsewhere specified Also classified in accordance with: Chapter note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926