Information for ruling 600009186
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2023
- Expiry date
- 13 Nov 2026
- Commodity code
- 4911910090 (opens in new tab)
- Description
- Hot stamping foil. Foils bearing holographic images, generally used for PVC cards. Can be used on transaction cards, ID cards or store cards. It is silver, gold or clear in colour
- Keywords
-
- STAMPING FOILS
- OF POLYESTER
- OF ALUMINIUM
- FOILS
- STRIPS
- ADHESIVES
- EMBOSSED
- PRINTED PICTURES
- 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 of 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 4911: Other printed matter, including printed pictures and photographs GIR 3b has been used as the printed picture is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 491191: Other than trade advertising material, commercial catalogues and the like; Pictures, designs and photographs 10 Digit Code 4911910090: Other than sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing text or caption, for editions of books or periodicals which are published in different countries in one or more languages. Also classified in accordance with: Chapter 49 note 2 Harmonszed System Explanatory Notes (HSENs) to heading 4911 note (10)