Information for ruling 600009978
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2024
- Expiry date
- 27 Mar 2027
- Commodity code
- 9208100000 (opens in new tab)
- Description
- A musical tin. The item has a lid and base, made from iron and coated with tin plate. The musical element comes from a manual mechanism underneath which when wound by hand plays a musical tune. Approximate size 87mm x 87mm x 125 mm H. The musical tin is shipped empty to a manufacturing site in the UK and will be filled with confectionary for retail sale. The Tins are bulk packed into brown boxes.
- Keywords
- MUSICAL BOXES MECHANISM FOR MUSICAL BOXES MUSICAL
- 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 9208 - Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. GIR 3b Has been used as the musical element is considered to be the essential character. GIR 5b Has been used to identify the type of packaging - bulk packed into brown boxes. GIR 6 Has been used to classify the goods to subheading level 920810 Musical boxes. Also classified in accordance with: Chapter Notes to Heading 9208 Harmonised System Explanatory Notes (HSEN) Notes (A) (1) to Heading 9208