Information for ruling 600013554
This section is Advance Tariff Ruling
- Start date
- 08 Sep 2025
- Expiry date
- 07 Sep 2028
- Commodity code
- 4911990000 (opens in new tab)
- Description
- This product is a 9 piano overlay die cut pieces on A4 punchboard (for note learning) for exclusive use with an educational App and placed on a piano to help learn 29 music notes. The product is brightly coloured and vividly illustrated with the elements required to aid memory learning for stories, locations, characters and colours. These printable cut-outs help students quickly map the notes to the keyboard, building a lasting mental image that remains after the cut outs are removed. The product is manufactured in China from three paper and paperboard layers glued together. The outer layers are printed in 4 colour lithographic process with a matte varnish (but not laminated) on 250gsm C1S (coated one side) art board. The inner layer is 1.5mm grey chipboard. Overall thickness is about 2mm. There are nine piano overlay pieces. 4 are 92mm wide by 64mm high. 5 are 69mm wide by 64mm high. The overall size of the sheet they are die cut and supplied in is 289mm by 224mm. Each individual set weighs approximately 100 grams. Can be used with adults and children over 6 years old. It will be sold singly (as an individual sheet) and a set of 5 packaged together Both the single sets and teacher packs will be shrink wrapped.
- Keywords
-
- PRINTED PAPER PRODUCTS
- PRINTED
- ILLUSTRATED
- PAPER AND PAPERBOARD PRODUCTS
- EDUCATIONAL
- 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 4911 for other printed matter, including printed pictures and photographs. GIR 3b has been used as the print is the essential character GIR 5b has been used to identify the type of packaging 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 Harmonised system explanatory notes (HSENs) to Heading 4911