Information for ruling 600010901
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2024
- Expiry date
- 22 Jul 2027
- Commodity code
- 4911910090 (opens in new tab)
- Description
- Canvas Prints The canvas prints are sold as artwork and framed in a wooden frame the original is from a hand painted piece of artwork and then printed on to the polycotton canvas . The canvas is cut to size and attached to the wooden frame by metal staples and paper taped in place. They are packaged with tissue paper wrapping and cardboard corners Retail packing is a paper based barcode sticker
- Keywords
-
- WOOD
- OF CANVAS
- PRINTED
- FOR ARTWORK
- PICTURES
- 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 4911910090 Other printed matter, including printed pictures and photographs. Gir 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 491191 Pictures, designs and photographs. Ten digit code 4911910090 Other than Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages. Also classified in accordance with: Chapter 49 Note (2) and (4) Harmonised System Explanatory Notes (HSENs) to Heading 4911