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This section is Advance Tariff Ruling Information for ruling 600015610
- Start date
- 28 Jul 2026
- Expiry date
- 27 Jul 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The product consists of 520 shaped pieces made from EVA (ethylene vinyl acetate) foam, including 200 stars, 200 hearts, 60 leaves, and 60 flowers. The shapes are intended for use in arts, crafts, and decorative activities and are supplied in a variety of colours and sizes. The leaf and flower shapes are self-adhesive, featuring an adhesive backing covered by a removable paper liner, allowing them to be used as stickers. Each type of shape is packaged separately in an individual plastic polybag, with all polybags subsequently packed together in a larger outer bag. Manufacturing process: Raw Material Blending - Extrusion Foaming - Sheet Slitting - die-cutting - Sorting - Packaging.
- Keywords
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- AS A SET
- PUT UP FOR RETAIL SALE
- FOR CRAFTING
- ARTS AND CRAFTS
- OF PLASTIC
- ADHESIVES
- ETHYLENE-VINYL ACETATE FOAM
- FOR CHILDREN
- FOR ADULTS
- 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 3 B - Has been used as the non adhesive foam shapes is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging – in a plastic bag. 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 39 Note 1. Harmonized System Explanatory Notes (HSENs) to heading 3926.