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Information for ruling 600008435

This section is Advance Tariff Ruling

Start date
18 Aug 2023
Expiry date
17 Aug 2026
Description
This pack of materials is part of a literacy training package. It includes a 72-page printed bound and bind training manual with text and which is considered to be the main component of the set. It is essential to the set and the only source of the information required to deliver the intervention. i.e. There is no online version or pdf floating around. The set also, includes 3 custom printed lesson boards made of laminated card, 25 custom printed word building pieces of laminated card, a plastic zip wallet with 2 plastic drywipe pens, 2 foam drywipe erasers, a plastic mechanical pencil, a wooden pencil, a single pack of sticky notes, a plastic pencil sharpener. It is ancillary to the training and not sold separately from the training. It is a linguistic phonics literacy intervention for teens and adults. It is used in schools (mainstream and specialist settings), prisons, post-16 colleges, adult learning centres, private (paid) tutors, speech and language therapists, literacy volunteer groups, homeless shelters, home schooling, and privately by relatives, friends and neighbours. It is packaged in a branded canvas bag to contain the components, keeping them organized and protected when they are not being used. All of the above-described items are designed to be used in conjunction with one another for providing necessary support to the 'literacy training package'. Dimensions of manual A4, 210mm x 297mm, printed in the UK.
Keywords
  • BOOKS
  • MANUALS
  • BOUND
  • WITH TEXT
  • GOODS PUT UP IN SETS
  • FOR TRAINING
  • INSTRUCTION BOOKLETS
  • PUT UP FOR RETAIL SALE
  • PRINTED
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 4901 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets GIR 3 (b) - Has been used as the essential character - The Printed Book (Training Manual) GIR 5 (b) - Has been used to identify the type of packaging - Packaged in a branded canvas bag GIR 6 - Has been used to classify this product by the terms of heading 4901 99 - Other than; In single sheets, whether or not folded Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) (A) to 4901