Information for ruling 600007804
This section is Advance Tariff Ruling
- Start date
- 15 Sep 2023
- Expiry date
- 14 Sep 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A packet containing 40 spiders made from polypropylene measuring 4.5 x 4 x 1cm in size. The packet also contains a spider web made from cotton measuring approximately 24 x 22 x 5cm in size. Packaged in a PE bag and intended for ornamental use.
- Keywords
-
- OF POLYPROPYLENE
- ORNAMENTAL ARTICLES
- SPIDERS
- SPIDERS WEB
- COTTON
- FOR DECORATION
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging as a PE bag. GIR 6 has been used to classify the goods to sub-heading 3926 40 – Statuettes and other ornamental articles Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 3926