Information for ruling 600008091
This section is Advance Tariff Ruling
- Start date
- 20 Sep 2023
- Expiry date
- 19 Sep 2026
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A children’s activity and colouring book, designed in the style of a passport. It’s bound by non-corrugated cardboard. The front and back cover are blue with a slightly glossy finish, on the front cover is an image of a teddy bear with the words ‘My Passport’ underneath, the back has the company logo and website address. The book itself contains about 12 pages with some with various activities including outlined drawings for colouring in, other pages have spaces where text and pictures can be added. Products are packaged in plastic bags inside a cardboard box.
- Keywords
-
- ACTIVITY BOOKS
- BOOKS
- FOR CHILDREN
- ILLUSTRATED
- OF PAPER
- 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 4903 – Children’s picture, drawing or colouring books GIR 5 (b) has been used to identify normal packaging for transport Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4903 Note 6 to chapter 49