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Information for ruling 600015389

This section is Advance Tariff Ruling

Start date
07 Apr 2026
Expiry date
06 Apr 2029
Description
Block photo frame A4 21cm x 29cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice
Keywords
  • FOR PHOTOGRAPHS
  • FRAMED
  • FRAMES
  • FOR PHOTOGRAPH FRAMES
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify the goods to subheading level 392640 – Statuettes and other ornamental articles Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 3926