Information for ruling 600007461
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 4421910000 (opens in new tab)
- Description
- Pack of 12 bamboo cocktail sticks with a coloured paper bunny attached to the top of the stick for novelty purposes. Each stick is approx. 13.5cm in length and come in 3 colours blue, pink and green with the same-coloured fluffy tail on each bunny. They come packaged in a polybag with an insert card. These are ideal for use for creating crafts at Easter or any occasion but also can be used for canapes, parties etc and can also be used as a toothpick.
- Keywords
-
- OF BAMBOO
- OF WOOD
- OF PAPER
- ARTICLES OF WOOD
- SMALL STICKS, FORMS
- RABBITS
- 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 4421 Other articles of wood GIR 3B - has been used as the Bamboo Cocktail Stick is considered to be the essential character. GIR 5B has been used to identify the type of packaging - a polybag with an insert card. GIR 6 has been used to classify the goods to subheading level 442191 Other than clothes hangers, other than coffins; Of bamboo Also classified in accordance with :- Note 6 to Chapter 44 Harmonised Standard Explanatory Notes (HSENs) to heading 4421 Harmonised Standard Explanatory Notes (HSENs) to heading 4419