Information for ruling 600009324
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2023
- Expiry date
- 04 Dec 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A set of ornamental figurines, made from artificial stone. The composite materials comprise of ground stone of calcium carbonate and unsaturated polyester resin. Designed for indoor use.
- Keywords
-
- OF PLASTIC RESIN
- OF STONE
- PUT UP FOR RETAIL SALE
- STATUETTES, ORNAMENTAL ARTICLES
- AS POWDER
- FOR DECORATION
- 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 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3b - has been used as the ornamental use of the product and the polyresin material are considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 392640 Statuettes and other ornamental articles Also classified in accordance with: Chapter note 1 to chapter 39 Harmonised System Explanatory Notes to subheading 3926