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This section is Advance Tariff Ruling Information for ruling 600016806
- Start date
- 13 Nov 2026
- Expiry date
- 12 Nov 2029
- Commodity code
- 3407000000 (opens in new tab)
- Description
- A soft modelling clay consisting of fine natural white earth clay, designed for children to create three-dimensional shapes and models. The clay can be moulded and reused while workable or allowed to air-dry to form a hard, solid model, which can subsequently be painted. Supplied in a resealable plastic container.
- Keywords
-
- REUSABLE
- AIR DRY CLAY
- FOR PAINTING
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- FOR ADULTS
- FOR PLAY
- 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 3407 - Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). GIR 5B has been used identify the type of packaging: resealable plastic container. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3407