Information for ruling 600009353
This section is Advance Tariff Ruling
- Start date
- 30 Dec 2023
- Expiry date
- 29 Dec 2026
- Commodity code
- 4911990000 (opens in new tab)
- Description
- A characterised lolly card with an add on. The card is made out of paper, and has a printed image. The add on is made out of polyester, it has a feather look, and is stuck onto the card to bring the character to life. This card is then stuck onto a foiled chocolate lolly and put into a cardboard display tray.
- Keywords
-
- OF CARD
- CIRCULAR SHAPED
- PRINTED PAPER PRODUCTS
- PRINTED
- WITH POLYESTER
- PRINTED PICTURES
- Justification
- 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 the product by the terms of heading 4911 - Other printed matter, including printed pictures and photographs GIR 3B has been used as the card made out of paper is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 491199 - Other than Travel advertising material, commercial catalogues and the like; Other than pictures, designs and photographs; Other than specified in this subheading Also classified in accordance with the: Note 2 to chapter X Harmonised System Explanatory Notes (HSEN)s to Heading 4911 (10)