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This section is Advance Tariff Ruling Information for ruling 600016819
- Start date
- 13 Nov 2026
- Expiry date
- 12 Nov 2029
- Commodity code
- 9610000000 (opens in new tab)
- Description
- A reusable colour-and-erase activity board set comprising one large 12" x 18" reusable activity board, four washable markers and one wipe cloth. The board provides a reusable surface for drawing and colouring that can be wiped clean for repeated use. The product is made predominantly of plastic, measures approximately 25.1 cm in height and weighs 454 g. It is suitable for children aged three years and over. The components are packaged together in a box for retail sale.
- Keywords
-
- REUSABLE
- MARKERS
- ACTIVITY SETS
- FOR WRITING
- OF PLASTICS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 9610: slates and boards, with writing or drawing surfaces, whether or not framed. GIR 3B Has been used as the activity board is considered to be the essential character. GIR 5B Has been used identify the type of packaging: cardboard box. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9610