Information for ruling 600012670
This section is Advance Tariff Ruling
- Start date
- 27 May 2025
- Expiry date
- 26 May 2028
- Commodity code
- 3213100000 (opens in new tab)
- Description
- A paint your own sticker set. The details provided are for a set that includes 4 printed sticker sheets, depicting fairytale designs. Each sheet is approximately 135mm x 200mm, the sheets are made from Polyethylene Terephthalate (PET) scrub sticker and release paper. There are 4 coloured paint pens included - yellow, pink, purple and emerald green. Each pen holds 7ml of paint, the pen casing is made from polyethylene (PE), the lid and nib and made from polypropylene (PP). Once the painted images have dried they can be cut out, peeled away from the backing and placed where required. The contents are packaged together within a cardboard box for retail sale. The information on the box recommends it is for ages 6 years+.
- Keywords
-
- STICKERS
- STICKER PAPER
- PAINT
- PAINT YOUR OWN
- PUT UP FOR RETAIL SALE
- PRINTED
- GOODS PUT UP IN SETS
- 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)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3213: Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. GIR 3B - Has been used as the paints are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: card closed box. GIR 6 - Has been used to classify the goods to subheading level 321310: Colours in sets. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 3213