Information for ruling 600010810
This section is Advance Tariff Ruling
- Start date
- 13 Sep 2024
- Expiry date
- 12 Sep 2027
- Commodity code
- 3213900000 (opens in new tab)
- Description
- Glow in the dark paint pens. 2 small plastic tubes containing glow in the dark paint. Each tube contains 9ml of paint. On inspection of the sample received, there is a screw on lid, which once removed reveals a plastic nozzle with a small hole at the top. The tube needs to be gentle squeezed to enable the paint to flow through the nozzle. The recommended age is 6 years and over. The tubes are packaged within a closed card box, for retail sale.
- Keywords
-
- ARTS AND CRAFTS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- GLOW IN THE DARK
- PAINT
- TUBES
- LIDS
- NOZZLES
- 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 3213: Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. GIR 5 (b) - Has been used to identify the type of packaging : Closed card box. GIR 6 - Has been used to classify the goods to subheading level 321390: Other than colours in sets. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 32 general notes. Harmonised System Explanatory Notes (HSEN) to heading 3213.