Information for ruling 600015234
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2026
- Expiry date
- 08 Apr 2029
- Commodity code
- 9611000000 (opens in new tab)
- Description
- A set containing three Peppa Pig characters made from plastic with two stamper attachments, a roller stamper and four felt tip pens. The stamps are animal characters. The stampers and roller are interchangeable with the three characters. The pens are used to colour the stampers and roller, these are then used for stamping the image onto paper (paper not included). The item is packaged for retail sale in a cardboard window box.
- Keywords
-
- PACKAGED AS A SET
- AS A SET
- RUBBER STAMPS
- FOR STAMPING
- OF PLASTIC
- HAND OPERATED
- 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 9611 -Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. GIR 3(b) - Has been used as the stamping activity is considered to be the essential character. GIR 5 (b) - Has been used to identify packaging - cardboard window box. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to Heading 9611. Harmonised System Explanatory Notes (HSEN's) to 9503.