Information for ruling 600009459
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2024
- Expiry date
- 14 Jan 2027
- Commodity code
- 3213900000 (opens in new tab)
- Description
- The product is made up of a sponge impregnated with approximately 55 millilitres of washable paint applied to sponge which is stored in a circular plastic tub with a clear lid. The sponge is made from 100% Polyurethane and has a diameter of 15cm. The paint is made with water, glycerine, calcium carbonate, various pigments and includes an embittering agent and preservative. The paint will be used by children to make handprints and footprints by pressing their hands, or feet, into the sponge and the paint will transfer to the skin. This can be used to make a print or paper card. The product is packaged in a circular plastic tub with a clear lid made from (PVC) Polyvinyl chloride. The product comes in a variety of 12 different colours: pink, red, orange yellow, green, blue, purple, grey, black, brown, white, gold plus. There are 2 multi coloured paint pads which include 6 different coloured paints.
- Keywords
-
- SPONGE APPLICATOR
- IMPREGNATED
- CALCIUM CARBONATE
- PAINT
- ARTS AND CRAFTS
- GLYCERIN
- 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 to 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 to identify the essential character – Paint GIR 5B - Has been used to determine the packaging - circular plastic tub with a clear lid GIR 6 - has been used to classify this product to subheading level 321390 - Other than colours in sets Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to Heading 3213 Harmonised System Explanatory Note (HSEN) to Heading 9503 exclusion note (A)