Information for ruling 600010019
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- 6 paddles in six colours with three textures Material: plastic Use: to demonstrate the principles of colour mixing for children Packaging: plastic and header card
- Keywords
- PUT UP FOR RETAIL SALE OF PLASTIC FOR CHILDREN OF DIFFERENT COLOURS EDUCATIONAL
- 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 5b has been used to identify the type of packaging – plastic and header card GIR 6 has been used to classify the goods to subheading level 392690 –Other than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 - Other than elsewhere specified