Information for ruling 600011474
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A decorations for Halloween. A pack of 40 spiders measuring 4.5 x 4 x 1cm, made from polypropylene . A spiders web is also included made from cotton measuring 24 x 22 x 5cm. It can be used indoors or outdoors. The cobweb can be stretched and is easy to attach to products for a spooky look for Halloween. Packed in a PE bag.
- Keywords
-
- FOR ENTERTAINMENT
- OF POLYPROPYLENE
- PUT UP FOR RETAIL SALE
- SPIDERS
- SPIDERS WEB
- COTTON
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. Packed in a PE bag. GIR 6 has been used to classify the goods to subheading level 392640 - Statuettes and other ornamental articles. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3926.