Information for ruling 600011467
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2024
- Expiry date
- 24 Sep 2027
- Commodity code
- 4910000000 (opens in new tab)
- Description
- A collector's gift set of a premiership football club. The set includes a permanent colour paper calendar which is predominately red. The sheets contained within the calendar are essentially printed on both sides with a date day of the week, day number and month , also shows a section for notes situated above the days of the week. Also, included within the gift set is an A5 hardback 2025 diary and a pen. All of these items are presented and packaged within a musical keepsake box which has a gloss finish, when lifting the lid of the presentation box the box plays music, the renowned anthem of this football club. Approx. Dimensions are: 31cm x 31cm x 4cm. The gift set comes with a certificate of authenticity.
- Keywords
-
- PUT UP FOR RETAIL SALE
- CALENDARS
- IN BOXES
- PRINTED
- PENS
- OF PAPER
- MUSICAL
- GOODS PUT UP IN SETS
- PRINTED PAPER PRODUCTS
- 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 4910 - Calendars of any kind, printed, including calendar blocks. GIR 3 (c) - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging - Musical keepsake box which has a gloss finish. Also Classified in Accordance with : Harmonised System Explanatory Notes (HSENs) to Heading 4910