Information for ruling 600012853
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2025
- Expiry date
- 14 Apr 2028
- Commodity code
- 4901990000 (opens in new tab)
- Description
- The Diwali Puja Box are contents to perform a prayer ritual associated with Diwali. The box contains a prayer book which instructs on how to perform the ritual with several items necessary to perform the ritual. The ritual cannot be performed without the instructions contained within. The items are packed in a carton board box which contains individually packed items.
- Keywords
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- BOOKS
- SETS
- INSTRUCTION BOOKLETS
- PUT UP FOR RETAIL SALE
- PRINTED
- 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 4901- printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 3b has been used as the prayer book is considered to be the essential character. GIR 5b has been used to identify the packaging. GIR 6 has been used to classify the goods to subheading level 490199 - Other than in single sheets whether or not folded, other than, Dictionaries and encyclopaedias, and serial instalments thereof. Also classified to accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4901