Information for ruling 600009907
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2024
- Expiry date
- 22 Feb 2027
- Commodity code
- 3213100000 (opens in new tab)
- Description
- Paint by numbers set. This is manufactured in China for retail sale and consists of a canvas with the outline of the image printed on the canvas with numbers to indicate the colour it is to be painted. The set comes with paint brushes and a set of coloured paints for use on the canvas. When finished it is intended to be hung from a wall as decoration. The product is aimed at adults and is 40% canvas, 20% MDF backing, 35% paints, and 5% paint brushes. It is packaged in a carboard box.
- Keywords
-
- WITH PAINT BRUSH
- FOR DECORATION
- FOR PAINTING
- ARTISTS PAINTS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 of 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 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 as the paint is considered to be the essential character GIR 5B - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 321310 Colours in sets Also classified in accordance with: Note 3 to Section VI The Harmonized System Explanatory Notes (HSENs) to heading 3213