Information for ruling 600007459
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 4911990000 (opens in new tab)
- Description
- A 6 Pack of colour your own cards. There are 3 A5 cards and 3 C6 envelopes These are ideal to have during Easter themed parties for children to colour in and are also suitable for all arts and craft. There are 3 different designs. The pack includes 3 drawing cards and 3 envelopes to store them inside. They come packaged in a polybag with an insert card.
- Keywords
-
- WITH PRINTED DESIGN
- ENVELOPES
- PRINTED
- FOR COLOURING
- EASTER ARTICLES
- 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 4911: Other printed matter, including printed pictures and photographs. GIR 3(b) Has been used as the printed card is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging – Polybag with insert card. GIR 6 Has been used to classify the goods to subheading level 491199: Other than elsewhere specified within this subheading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) 4911 Note 2 to Chapter 49