Information for ruling 600008603
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 4903000000 (opens in new tab)
- Description
- This is a picture book consisting of 7 cards for story telling at bedtime; the picture cards consist of one side shows pictures of sleeping animals, flowers or a night time scene while the other side shows a rabbit following a bedtime routine either playing, eating or bathing or brushing teeth. The book consists of 7 cards held together by a removable plastic ring measuring 13.5 x 15.5 x 0.2cm. This is part of a set which is all packaged in a cardboard box.
- Keywords
-
- FOR CHILDREN
- BOOKS
- PRINTED
- FOR BABIES
- ON CARDS
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) 4903 refers and chapter note (6).