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Information for ruling 600012018

This section is Advance Tariff Ruling

Start date
02 Jan 2025
Expiry date
01 Jan 2028
Description
Trophy Composition of acrylic; also contains Lead Cadmium Mercury hexavalent chromium polybrominated Chromium Biphenyls (PBBS) Polybrominated Diphenyl Ethers (PBDES) The dimensions are bespoke and can vary between 12cm and 30cm and have a thickness of 2cm Packaged in bubble wrap and individual cardboard boxes
Keywords
  • TROPHIES
  • OF PLASTIC
  • ACRYLIC
  • STATUETTES, ORNAMENTAL ARTICLES
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging – in bubble wrap and individual cardboard boxes GIR 6 has been used to classify the goods to subheading level 392640 – Statuettes and other ornamental articles Also classified in accordance with: Chapter 39 note 1