Information for ruling 600010962
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2024
- Expiry date
- 06 Aug 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A children's activity book, consisting of 48 pages. The book is A4 size and has wipe clean pages and cover. It is made of paper with a plastic spiral binding. Included is a black wipe clean pen, held in the spiral binding. The book is 'in the ocean' themed and includes activities such as tracing over dots, colouring, mazes, spotting games, matching games and word puzzles. The book is designed to be wiped clean to be used over again.
- Keywords
-
- ACTIVITY BOOKS
- FOR COLOURING
- PENS
- WIPE CLEAN
- FOR CHILDREN
- ILLUSTRATED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books. GIR 3b has been used as the activity book is considered to be the essential character. Also classified in accordance with: Chapter 49 Note 6 Harmonised System Explanatory Notes (HSENs) to 4903