Information for ruling 600010551
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2024
- Expiry date
- 02 Jun 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A portable 4 sided travel book supplied with 4 coloured dry wipe pens to colour in and free draw. Also supplied are approx. 40 magnetic sheet pieces featuring various designs which enables the user to construct random scenes. It is constructed in the form of a fold out book and uses laminated surfaces for the drawing and colouring in throughout.
- Keywords
-
- PORTABLE
- FOR COLOURING
- PENS
- BOOKS
- LAMINATED
- FOR CHILDREN
- ILLUSTRATED
- PICTURES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books. GIR 3b has been used as the colouring book is considered to be the essential character. Also classified in accordance with: Chapter 49 Note 6 Harmonised System Explanatory Notes (HSENs) to 4903