Information for ruling 600010771
This section is Advance Tariff Ruling
- Start date
- 08 Jul 2024
- Expiry date
- 07 Jul 2027
- Commodity code
- 4911990000 (opens in new tab)
- Description
- Glow stars and planets set in a pack, consisting of 8 printed paper card which glow in the dark. A set of planets (Mercury, Venus, Earth, Mars, Jupiter, Saturn, Uranus, Neptune) and 35 additional plastic glow in the dark star shapes. With self adhesive foam pads that allow items to the attached to walls and ceilings. Packet in a retail box.
- Keywords
-
- PAPERBOARD
- SETS
- SELF-ADHESIVE
- PUT UP FOR RETAIL SALE
- PRINTED
- 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 4911 for other printed matter, including printed pictures and photographs GIR 3b has been used as the printed cards of the planets is considered to give the set its essential character. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 491199 for other than elsewhere specified in this subheading. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 4911