Information for ruling 600003727
This section is Advance Tariff Ruling
- Start date
- 20 May 2022
- Expiry date
- 19 May 2025
- Commodity code
- 0511919000 (opens in new tab)
- Description
- Hatch your own live aquatic creatures kit for ages 6+. The kit comprises of a plastic sachet of shrimp brine (artemia salina) eggs, a plastic sachet of food, a plastic tank with battery operated LED lights to view at night in the base, a small plastic feeding spoon, a pipette and a magnifier, the kit comes with an instruction booklet. The plastic tank is decorated to represent an underwater world. Presented in a cardboard box
- Keywords
- FOR CHILDREN PIPETTES PLASTICS SHRIMPS EGGS MAGNIFIERS FOR HATCHING
- 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 0511 - for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption. GIR 3 (b) has been used as the (artemia salina) eggs (brine shrimp) give the essential character to the kit. GIR 5b has been used to identify the type of packaging - cardboard box GIR 6 has been used to classify the goods to subheading level 051191 - for other than bovine semen: products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 3 8-digit code 05119190 - for other than fish waste Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 0511 note (5) (i)