Information for ruling 600011961
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 Fabric Book which measures 150 mm x 150 mm (square). It has 4 leaves including the cover. It is made of polyester fibre and Polyethylene Terephthalate. A crinkle section measures 64mm (w) x 25mm (h). It also includes a Teething Ring which has a circular shape and measures 4.5 x 3.5cm. It is made of Polypropylene and Thermoplastic elastomers and is coloured black with white dots.
- Keywords
-
- OF POLYESTER
- SQUARED
- POLYETHYLENE
- BOOKS
- FABRIC
- FOR CHILDREN
- 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