Information for ruling 600014707
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2026
- Expiry date
- 15 Jan 2029
- Commodity code
- 3213100000 (opens in new tab)
- Description
- A travel paint set consisting of six tubes of acrylic paint in assorted colours, two paintbrushes, a plastic mixing palette, and sheets of paper. The items are stored in a polyurethane wallet for transport and convenience. The wallet packaging includes a cardboard sleeve displaying an image of the paints and brushes.
- Keywords
-
- COLOURS
- GOODS PUT UP IN SETS
- PREPARED ARTISTS COLOURS
- ACRYLIC
- FOR PAINTING
- ARTISTS PAINTS
- 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 paint is considered to be the essential character - Acrylic paints. GIR 5b - Has been used to identify the type of packaging - cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading level 321310 - Colours in sets. Also classified in accordance with: Section Notes 3 to Section VI. Harmonized System Explanatory Notes (HSEN's) to heading 3213.