Information for ruling 600011960
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2024
- Expiry date
- 03 Dec 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A Children's book for bath playtime. It has 4 leaves (3 spreads), all leaves with integral handle. The measurement is 195 x 150mm and has a portrait Print. The book has 2 flaps included as part of the book block and folded, 1 flap heat sealed into the gutter. Each flap is double sided with 3mm foam padding inside and is printed with black text. Each page has foam inside which is 4mm thick.
- Keywords
-
- BATH TOYS
- FOR CHILDREN
- PADDED
- PICTURES
- BOOKS
- OF PLASTIC
- 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)) GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading - 4903