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This section is Advance Tariff Ruling Information for ruling 600017090
- Start date
- 01 Oct 2026
- Expiry date
- 30 Sep 2029
- Commodity code
- 4901990000 (opens in new tab)
- Description
- This product is a set of training materials to be used as part of a wider learning programme. The programme is a literacy training intervention package, which includes access to online learning materials, downloadable lesson content and follow up education support. These elements are supplied separately and are not imported with the training materials. Designed to support teenagers and adults, this package is intended to be used in environments such as schools, prisons, post-16 colleges and adult learning centres. It can also be used privately to support home schooling, or be delivered by private tutors, speech and language therapists and within literacy volunteer groups. The materials are used by the students whilst the programme is being delivered to them. Items included: A 72-page printed, coil-bound training manual. Printed in the UK and containing a variety of learning material including script, instructions, exercises and assessments, this forms the essential characteristic of the learning programme as a whole. This is the only source of the information required to deliver the intervention as no online version or pdf is available. Dimensions (A4): 210mm x 297mm. A set of 3 custom printed, double-sided, wipe clean lesson boards made of laminated card. A set of 25 custom printed, word building pieces of laminated card. A plastic zip wallet containing 2 plastic dry wipe pens, 2 melamine dry wipe erasers, 1 plastic mechanical pencil, 1 wooden pencil, 1 pack of sticky notes and 1 plastic pencil sharpener. Packaged in a natural-coloured cotton canvas bag, printed with the brand logo. This keeps the components organised, transports them and protects them when not in use. Dimensions: 42cm height x 37cm length. Weight: 8oz. All of the above-described items are designed to be used in conjunction with one another and serve as supplementary materials enabling the user to practise and apply the knowledge presented in the textbook.
- Keywords
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- PRINTED PAPER PRODUCTS
- BOOKS
- WITH INSTRUCTIONS
- PRINTED
- STATIONARY
- FOR STUDY
- OF DIFFERENT COLOURS
- EDUCATIONAL
- LAMINATED
- WITH TEXT
- 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: GIR1 – Has been used to classify this product by the terms of Heading 4901 – Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR3 (B) – Has been used because the training manual, which provides the instructional content and learning programme, is considered to be the essential character. GIR5 (A) – Has been used to identify the type of packaging – A natural-coloured cotton canvas bag, printed with the brand logo. Suitable for long term use and presented with the product. GIR6 – Has been used to classify the goods to subheading level 490199 - Other than dictionaries and encyclopaedias, and serial instalments thereof. Also classified in accordance with: Note 2 to Chapter 49. Harmonised System Explanatory Notes (HSENs) Note (A) to Heading 4901. WCO Opinion to 490199/1. WCO Opinion to 490199/2.