Information for ruling 600010783
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2024
- Expiry date
- 03 Jul 2027
- Commodity code
- 4911910090 (opens in new tab)
- Description
- A kit containing printed plastic shapes representing objects from outer space such as planets, stars, meteorites shooting stars and the like. Also included are self-adhesive pads. The shapes glow in the dark and the pads can be used with the shapes to adhere them to items such as furniture, personal possessions or bedroom ceilings. The kit also comes with a ‘fun space facts’ leaflet and multi-lingual instructions. Put up in a closed cardboard retail box.
- Keywords
-
- SELF-ADHESIVE
- STAR-SHAPED
- SHAPED
- 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 – Other printed matter, including printed pictures and photographs GIR 3 (b) has been used as the plastic printed shapes are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - closed cardboard retail box. GIR 6 has been used to classify the goods to sub-heading 491191 – Pictures, designs and photographs 10 Digit Code - 4911910090 - Other than Sheets Also classified in accordance with :- Note 4 to chapter 49 Harmonised Standard Explanatory Notes (HSENs) to heading 4911