Information for ruling 600007760
This section is Advance Tariff Ruling
- Start date
- 14 Jul 2023
- Expiry date
- 13 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- An ornamental article. This contains liquid and colours. There are coloured droplets that fall through the liquid to produce a calming effect when observed. The product is made of acrylic. There are 12 of these items packed together in a display unit.
- Keywords
-
- COLOURS
- OF PLASTIC
- MOVEMENT SENSORS
- FOR CHILDREN
- FOR ADULTS
- STATUETTES, ORNAMENTAL 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)) Classification has been determined in accordance with the following: 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 use to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 392640:Statuettes and other ornamental articles Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3926