Information for ruling 600013432
This section is Advance Tariff Ruling
- Start date
- 29 Aug 2025
- Expiry date
- 28 Aug 2028
- Commodity code
- 4911990000 (opens in new tab)
- Description
- The product is illuminated business cards. The cards are made of polyethylene terephthalate (PET) plastic, OLEDs and contain a battery. The card has printed text which provides the essential character. Ten cards are packed in a white envelope and placed inside a cardboard box.
- Keywords
-
- PLASTICS
- LED
- PRINTS
- ILLUSTRATED
- BATTERIES
- OF POLYETHYLENE
- SD (SECURE DIGITAL) CARDS
- 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 4911 for other printed matter, including printed pictures and photographs. GIR 3 (b) has been used as the printing on the cards is the essential character please. GIR 5 (b) – has been used to identify the type of packaging- white envelopes and placed into carboard box. GIR 6 has been used to classify the goods to subheading level 491199 - Other than trade advertising material, commercial catalogues and the like; other than pictures, designs and photographs. Also classified in accordance with: Note 2 to Chapter 49 Harmonized system explanatory notes (HSENs) to Heading 4911