Information for ruling 600010963
This section is Advance Tariff Ruling
- Start date
- 23 Sep 2024
- Expiry date
- 22 Sep 2027
- Commodity code
- 9610000000 (opens in new tab)
- Description
- The product is a children’s reward chart with calendar days and magnetic tasks which can be adapted. The magnetic stars are used as a points system. The board can be written on using the white board pen which can be wiped clean. It is packaged in a cardboard box ready for distribution. The set includes; reward chart, 128 magnetic star, 30 magnetic tasks whiteboard pen, hanging rope, pen clip. Packaged in a cardboard box for distribution.
- Keywords
-
- ROPE
- OF CARD
- PAPER
- FOR CHILDREN
- PENS
- CARDBOARD
- MAGNETS
- MAGNETIC BOARD
- 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 9610: slates and boards, with writing or drawing surfaces, whether or not framed. GIR 3B has been used to identify the essential character – Magnetic board GIR 5B - Has been used to determine the packaging - in a cardboard box Also classified in accordance with: Harmonised System Explanatory Notes to heading 9610