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Information for ruling 600015565
This section is Advance Tariff Ruling
- Start date
- 26 May 2026
- Expiry date
- 25 May 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The product consists of a pack of 12 yellow craft scissors manufactured from ABS (Acrylonitrile Butadiene Styrene). They are intended for use by children aged 3 years and above for arts and craft activities, including use with dough, with easy‑grip handles to support learning and handling. The product is packaged on a blister card. Manufacturing process: Raw material compounding, injection moulding, deflashing & assembly, packaging.
- Keywords
-
- ABS
- HANDLES
- ARTS AND CRAFTS
- FOR CHILDREN
- SCISSORS
- PLASTICS
- 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 5 (b) - Has been used to identify the type of packaging – a blister card GIR 6 - Has been used to classify the goods to subheading level 392690 - Other than elsewhere specified 8 - Digit Code 39269097 - Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than Protective face shields/visors 10 - Digit Code 3926909790 Other than elsewhere specified Also classified in accordance with: Chapter Note 1 to Chapter 39 refers Harmonised System Explanatory Notes (HSENs) to heading 3926 refers