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Information for ruling 600015688

This section is Advance Tariff Ruling

Start date
11 Jun 2026
Expiry date
10 Jun 2029
Description
The pack contains a variety of sequins in the following designs: flower, cup, oval, leaf, shell, circle, and snowflake. The colours vary from: gold, red, silver, cyan, pink, green, fuchsia, holographic, royal blue, bronze, navy blue, and iridescent. The product is made from 95% polyvinyl chloride and 5% pigments. It is intended for use by children aged 3 years and over. The sequins are packaged in a poly bag with a total weight of 500 g. Manufacturing process: Raw Material Prep, Sequin Punching & coating, Heat Setting, Mixing Assorted Styles, Packaging.
Keywords
  • OF PLASTIC
  • ARTS AND CRAFTS
  • POLYVINYL CHLORIDE
  • OF DIFFERENT COLOURS
  • SEQUINS
  • OF PVC
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. The product is packaged in a 500g polybag GIR 6 has been used to classify this product 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: Harmonized System Explanatory Notes (HSENs) to heading 3926