Information for ruling 600014843
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2026
- Expiry date
- 20 Jan 2029
- Commodity code
- 9503007000 (opens in new tab)
- Description
- Mug painting. Complete mug painting kit for beginners, sold as an arts-and-crafts set. The products are 2 unfinished white ceramic mug blanks made from earthenware clay (a mixture of kaolin and silica); they are designed to be further decorated and processed before they are used as functional drinking mugs. The user paints the outer surface of the mugs with their preferred design, then applies a clear glaze and fires them in a domestic oven or kiln so the paint fuses to the mugs surface. They can then be used as functional drinking vessels. The contents of the box: – 2 white ceramic mugs with handles – Multiple small plastic paint pots with water-based colours – Several paintbrushes of different sizes – Small wooden pencil – Plastic paint palette – Sponge for paint effects – Printed instruction/idea leaflet. All items are packed together in a brightly coloured, cardboard box, for retail sale.
- Keywords
-
- CERAMICS
- MUGS
- FOR ADULTS
- FOR PAINTING
- ARTISTS PAINTS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 - 9503 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 2a has been used as Unassembled or unfinished goods. GIR 3B has been used as the set is considered to be the essential character. GIR 5b has been used to identify the type of packaging used: packaged together in a cardboard box. 8-digit code - 95030070 - Other toys, put up in sets or outfits. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENs) to heading 9503. Harmonized System Explanatory Notes (HSENs) to heading 9503 Note (D) (a)(b).