Information for ruling 600014164
This section is Advance Tariff Ruling
- Start date
- 15 Dec 2025
- Expiry date
- 14 Dec 2028
- Commodity code
- 4901990000 (opens in new tab)
- Description
- An activity kit, intended for children’s use, to create stop motion animation films on a computer. Consisting of mostly printed matter including a 64-page printed book, printed worksheets, die-cut papercraft activities and accessories including software and pencils etc. The complete kit includes: - A printed, themed gift box that transforms into a multi side animation stage - A 64-page printed book with text, images, guidance and diagrams for instructional purposes only – no stickers/activities included within - Bundle of printed die-cut papercraft activities - A printed and laminated desk mat - 2 Printed card worksheets - Stop Motion Studio and Hue Animation Software - 3 Wooden sculpting tools - 100 sticky notelets - 1 Sheet of sticky tack - 8 Coloured felt sheets - 6 Coloured pencils - Plastic mobile phone tripod The packaging is a thick cardboard outer box with a cardboard wraparound sleeve, a handle and internal magnets. This is intended to be used as part of the activity kit. There is a cavity in the carton which will be filled with packing foam, for a further item (to be added to the activity kit after shipping). Please note this kit is to be retailed with the inclusion of a USB camera and pack of modelling clay, as shown on the website, however this ruling does not cover these 2 additional items as they are omitted from this particular shipment.
- Keywords
-
- WITH PRINTED DESIGN
- PRINTED PAPER PRODUCTS
- BOOKS
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- ACTIVITY SETS
- WITH SOFTWARE
- EDUCATIONAL
- PRINTED PICTURES
- 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 4901 – Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 3b has been used as the book is considered to be the essential character. GIR 5b – has been used to identify the type of packaging – Thick, cardboard outer box with a cardboard wraparound sleeve, a handle and internal magnets. 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 in accordance with: Note 12 to Chapter 48 Note 2 to Chapter 49 Harmonised System Explanatory Notes (HSEN's) to Heading 4901 (A).