Information for ruling 600008295
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 4911990000 (opens in new tab)
- Description
- Plastic gift card. The card is printed with the company name on the front along with the value of the card. The reverse side has a foil panel to scratch off to reveal the claim code which can then be used to credit the user's account online.
- Keywords
-
- CREDIT CARDS
- MAGNETIC CARDS
- OF PLASTIC
- PRINTED
- CARDS, PAPER STATIONERY
- 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 3b has been used as the printing is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 491199 – other than Trade advertising material, commercial catalogues and the like; other than Pictures, designs and photographs. Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 4911