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This section is Advance Tariff Ruling Information for ruling 600016616
- Start date
- 02 Oct 2026
- Expiry date
- 01 Oct 2029
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A plastic 1/7th scale statuette depicting a character from an anime series. The statuette stands approximately 23 cm tall. It depicts a male human with brown hair wearing a blue kimono, it is holding a white and red mask within its left hand. The statuette is fixed to a base; the base is made from plastic and designed to resemble a brown wooden bridge with a red fence behind the statuette. It is packaged within a cardboard box with a plastic window and a plastic insert. For ages 15 years+. Put up for retail sale.
- Keywords
-
- REPRESENTING AN ANIME CHARACTER.
- PUT UP FOR RETAIL SALE
- FIXED BASE
- STATUES
- STATUETTES, ORNAMENTAL ARTICLES
- ORNAMENTAL ARTICLES
- REPRESENTING A HUMAN BEING
- OF PLASTIC
- STATUETTE
- 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; Cardboard box with a clear plastic window and a plastic insert. 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 Harmonized System Explanatory Notes (HSEN’s) to heading 3926 Tribunals TC/2019/02162 dated 22122023.