Information for ruling 600009456
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2024
- Expiry date
- 07 Jan 2027
- Commodity code
- 3926400000 (opens in new tab)
- Description
- An hourglass intended for viewing or sensory stimulation purposes. They come in 6 different colours and designs which include - beads, a skull, panda, slime and a snake tornado. They are filled with water and made from plastic, with the theme travelling up and down the tube to create a sensory viewing. The tube can be hand held or placed or a flat surface. Packed in a card display unit (CDU).
- Keywords
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- COLOURS
- OF PLASTIC
- MOVEMENT SENSORS
- FOR CHILDREN
- FOR ADULTS
- STATUETTES, ORNAMENTAL ARTICLES
- 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 3926 - Other articles of plastics and articles of other materials of heading 3901 to 3914. GIR 5 (b) Used to identify the type of packaging. Packed in a (CDU) card display unit. GIR 6 has been used to identify this product by the terms of heading 392640 - Statuettes and other ornamental articles. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926.