Information for ruling 600007280
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2023
- Expiry date
- 10 Sep 2026
- Commodity code
- 4903000000 (opens in new tab)
- Description
- An activity pack for children containing: 1 colouring book 1 activity book with activities such as those which instruct the child to draw a particular item on a printed background scene 1 sticker book with 8 pages of stickers 1 scratch pad with bamboo scratchers used to create pictures or patterns, revealing colours beneath the black surface. The books, stickers and scratchers are packaged in a cardboard box with a plastic handle. They are sold online directly to customers.
- Keywords
-
- ARTS AND CRAFTS
- FOR COLOURING
- BOOKS
- FOR CHILDREN
- CRAYONS
- PRINTED
- FOR PLAY
- 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 4903 Children's picture, drawing or colouring books GIR 3b has been used as the colouring is considered to be the essential character GIR 5 (b) - Has been used to identify the type of packaging – a cardboard box with a plastic handle Also classified in accordance with: Chapter Note 2 and Chapter Note 6 refer Harmonised System Explanatory Notes (HSENs) to Chapter 49 refers Harmonised System Explanatory Notes (HSENs) to Heading 4903 refers