Information for ruling 600009976
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The application is for decorative wall art, made from 100% rigid sheet acrylic & laser cut. The wall art are scaled outlines of motor racing circuits. They are normally produced in matt white or matt black, however they can be made in any colour of choice. The Acrylic sheet is laser cut to the desired circuit collection/set. Each set can come in different sizes and can have the circuit name etched on each piece, with the large sizes there is also the option to have the name cut alongside each circuit. To enable them to be fixed to the wall, they are supplied with either putty for the smaller pieces & glue dots or double-sided tape for the larger pieces. The circuits are packaged in card gift boxes.
- Keywords
-
- DECORATIVE
- WALL ART
- FOR WALLS
- ORNAMENTAL ARTICLES
- OF PLASTIC
- ACRYLIC
- LASER CUT
- 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 by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: Card boxes. GIR 6 - Has been used to classify the goods to subheading level 392640: Statuettes and other ornamental articles. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926