Information for ruling 600007437
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- Hanging foam decorations that are red in colour and shaped like a heart. There are 6 to a pack and can be hung using the string attached. It is made from foam and polyester. It is packaged in a clear plastic poly bag with a hanging tag.
- Keywords
-
- OF FOAM
- OF POLYESTER
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- 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 5B has been used to identify the type of packaging: polybag with a header GIR 6 has been used to classify the goods to subheading level 392640 - statuettes and other ornamental articles. Also classified in accordance with: Chapter note 1 to chapter 39 refers Harmonised System Explanatory Notes to heading 3926