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Information for ruling 600007281

This section is Advance Tariff Ruling

Start date
20 Jun 2023
Expiry date
19 Jun 2026
Description
Magnetic Calendar A single magnetic sheet measuring 40 x 32 cm with several smaller magnets that can be attached to the main calendar. The whole product is made from a flexible magnetic sheet.
Keywords
  • CALENDARS
  • MAGNETS
  • MAGNETIC
  • PRINTED
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)). GIR 1 has been used to classify this product by the terms of heading 4910: Calendars of any kind, printed, including calendar blocks Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 49.10