Information for ruling 600011138
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2024
- Expiry date
- 15 Aug 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- This is an activity set aimed for children consisting of a 32 page colouring book, 5 felt tip pens and 3 sticker sheets consisting of approximately 50 stickers to enhance the colouring and artwork of favourite characters. They are all packaged together for retail sale, packaged in a card envelope.
- Keywords
-
- STICKERS
- FOR ENTERTAINMENT
- FELT TIP PENS
- FOR CHILDREN
- FOR COLOURING
- BOOKS
- PUT UP FOR RETAIL SALE
- 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 3(B) has been used as the colouring book is considered to be the essential character. GIR 5(B) has been used to identify the type of packaging. All packed together in a card envelope. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 4903.