Information for ruling 600007452
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2023
- Expiry date
- 02 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Plastic glitter egg decorations. These are made from EVA ( Ethylene vinyl acetate).The eggs are blue pink and yellow. They are packaged in a poly bag with a cardboard header. There are 30 eggs in the pack.
- Keywords
-
- EGGS
- OF PLASTIC
- FOR DECORATION
- PUT UP FOR RETAIL SALE
- 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 (GIRs): 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 heading 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. The product is packaged in a poly bag. GIR 6 has been used to classify the goods to subheading 392690 - Other than elsewhere specified in this heading. 8 Digit Code 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code 3926909790 - Includes other than elsewhere specified within this subheading. Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes (HSENs) note to heading 3926.