Information for ruling 600009720
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2024
- Expiry date
- 13 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Sand art pick sticks. Plastic picks sticks, Used in conjunction Kinetic sand art kits for the entertainment of children and adults. The sticks have various uses, but mainly for peeling back adhesive panels on children’s cardboard sand art. The picks are 50mm x 2mm diameter. They have a sharp point at one end with moulded decoration shapes at the other to enable the user to grip the pick easily. They are reusable and easily cleaned. The picks are red in colour. Packed in polythene bags of 1000 and 100 inside a cardboard box.
- Keywords
-
- PLASTICS
- WITH COLOURED PLASTICS
- TOYS
- SMALL STICKS, FORMS
- PICKS
- POINTED
- HANDHELD
- 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)) 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 3926- Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR. 5b has been used to identify the type of packaging used: Packaged in a polybag within a cardboard box. GIR 6 has been used to classify the goods to subheading level 392690- Other than elsewhere specified. 8 Digit Code 39269097- Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/masks. 10 Digit Code 3926909790- Other than elsewhere specified or included in the heading. Also classified in accordance with: Heading 39 Chapter note 1 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN) to heading: 39.26