Information for ruling 600010739
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2024
- Expiry date
- 11 Jun 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- MindShots are are designed to exercise a child’s mind. They are bite sized creative activity packs for kids age 5-10 with paper based colouring, dot to dot, drawing, puzzles and cross words and also include some text that is short and simple. MindShot is made from card / paper that is recyclable. You tear open the pack with a perforation and pull out the folded card/paper, unfold it and draw, write, colour, work out the puzzles. It is bound and sealed with perforation and the inside content paper is folded in a concertina fashion.
- Keywords
-
- RECYCLABLE
- FOR COLOURING
- FOR CHILDREN
- OF PAPER
- ACTIVITY SETS
- 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. Also classified in accordance with: Chapter notes (Chapter note 6 to Chapter 49) Harmonised System Explanatory Notes (HSENs) to 4903