Information for ruling 600010765
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2024
- Expiry date
- 10 Jul 2027
- Commodity code
- 4910000000 (opens in new tab)
- Description
- A perpetual calendar to be sold as a retail product in art gallery shops. What it is made from: – Printed cardboard – Moulded plant-fibre pulp (sugarcane and bamboo pulp) How is it made: Postcards and packaging are printed by offset lithography. Display frame is moulded from plant-fibre pulp. The product is called the Perpetual Postcard Calendar. Each retail unit consists of: —24 printed postcards —1 moulded plant-fibre pulp display frame —corrugated board retail packaging One side of each postcard is printed with a month (JAN, FEB, MAR…) or a date (1, 2, 3…). The other side of each postcard is printed with a reproduction of a printed artwork (painting, drawing, sculpture). The display frame has 7 pockets, sized to hold the postcards. The calendar user freely arranges the postcards within the pockets to display dates and images. Packaged in corrugated cartons in quantities of 8 and palletised.
- Keywords
-
- CALENDARS
- FOR DISPLAYING
- POSTCARDS
- FOR HANGING UP
- 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 4910 - Calendars of any kind, printed, including calendar blocks Gir 5 (b) - has been used to identify the type of packaging. Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to heading 4910