Information for ruling 600007451
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Product is a pack of 84 heart gemstones stickers. They are 3D gemstones that are made of plastic with a glue adhesive and paper backing. The plastic is acrylic and PVC. Used for DIY crafts. Packaged in a polybag with a insert card.
- Keywords
-
- STICKERS
- OF PVC
- HEART-SHAPED
- OF PLASTIC
- FOR DECORATION
- ADHESIVES
- 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 heart is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a pack of 84 in a polybag with a insert 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 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