Information for ruling 600010820
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2024
- Expiry date
- 07 Oct 2027
- Commodity code
- 4901990000 (opens in new tab)
- Description
- The product is a book with building blocks. It contains 128 pages, which include instructions and a manual. Additionally, it includes stories on how to create your own adventure and a small bag of 150 Lego pieces. The book provides ideas for building a jungle car, spacecraft, city car, and submarine, but only one can be built at a time. It also comes with a tray to hold and separate the Lego pieces in place. With a hard cardboard sleeve to house all the contents.
- Keywords
-
- PUT UP FOR RETAIL SALE
- EDUCATIONAL
- BOOKS
- BUILDING BRICKS
- FOR CHILDREN
- MANUALS
- 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 4901- printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 3 (b) has been used as the book is considered to be the essential character. GIR 5 (b) has been used to identify packaging cardboard sleeve. 6 Digit code 490199: other than in single sheets, whether or not folded; other than dictionaries and encyclopaedias, and serial instalments thereof. Also classified to accordance with: Harmonised System Explanatory Notes (HSEN's) to heading 4901