Information for ruling 600014810
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2026
- Expiry date
- 11 Mar 2029
- Commodity code
- 3407000000 (opens in new tab)
- Description
- A set for creating a picture on canvas with clay. The set includes one canvas with numbered sections. The coloured air‑dried modelling clay is shaped and applied onto the canvas creating the predesigned picture (fish). The set includes the canvas, three plastic shaping tools, and approximately seventeen pieces of coloured modelling clay. The item is for children and comes packaged together in a cardboard box.
- Keywords
-
- PACKAGED AS A SET
- MODELLING PASTES
- AS A SET
- AIR DRY CLAY
- WITH CANVAS
- WITH PLASTIC
- 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 Heading 3407 - Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). GIR 3b - Has been used as the clay is considered to be the essential character. GIR 5b - Has been used to identify the type of packaging - packaged in a carboard box. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) notes (A) to heading 3407.