Information for ruling 600010480
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2024
- Expiry date
- 19 Nov 2027
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A 3D printed themed animal character. The character is a Racoon presented on a barrel holding a bottle. The figurine is made with a steel frame and steel base plate. The frames for the base, barrel, and character are encased in a shell of plastic and filled with expanding foam. The plastic character is completed with a textured coating and a water based topcoat. The life size character (1890mm/6.2ft in high and 750mm/2.4ft in depth) will be used as a promotional prop located at the external queue area at the entrance of the theme park rides but will not be part of the actual ride. This is a static statue with no moving or mechanical parts. The Racoon will be shipped fully assembled for placement at the external queue line area as part of the retheming for a new story at the park.
- Keywords
-
- WITH METAL
- STATUETTES, ORNAMENTAL ARTICLES
- REPRESENTING A CARTOON CHARACTER
- OF PLASTIC
- ANIMAL-SHAPED
- ANIMAL FIGURES
- STATUES
- 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 3 (b) Has been used as the essential character is given by the plastic which provides the details and shape of the character. GIR 6 Has been used to classify the goods to subheading level 392640 - Statuettes and other ornamental articles. Also classified in accordance with: Chapter Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN) Notes (3) to Heading 3926