Information for ruling 600009195
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2024
- Expiry date
- 03 Jan 2027
- Commodity code
- 3213100000 (opens in new tab)
- Description
- Product is a water colour palette of paints with a brush. Each palette contains 8 different colours of water activated paint in pans and a wooden paintbrush. The palettes measure 22 x 5.5 x 1 cm and are made of plastic and the paintbrush is approximately 16cm. It is intended for artists, students and children. It will be shipped in coloured boxes of 10 or 25 palettes.
- Keywords
-
- WITH PAINT BRUSH
- IN PANS
- FOR PAINTING
- ARTISTS PAINTS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 3213 - Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings GIR 3B - has been used as the paint is considered to be the essential character and not the brush. GIR 5b - has been used to identify the type of packaging as in a plastic case and then shipped in quantities of 10 or 25 palettes. GIR 6 - has been used to classify the goods to subheading level 321310 Colours in sets Also classified in accordance with: Section note 3 to section VI The Harmonized System Explanatory Notes (HSENs) to heading 3213