A guest book in the form of a wooden puzzle – The product includes a wooden base in the shape of a baby-grow, into which the puzzle pieces fit. It is a natural wood colour, with a simple white baby grow outline. It is designed to be used at baby showers and the like, for guests to sign and write messages on each individual piece.
Packaged in corrugated cardboard boxes with a swing tag.
Keywords
FOR WRITINGWOODSHAPEDCUT TO SHAPEPUZZLESOF WOOD
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 (GIRs):
GIR 1 Has been used to classify this product by the terms of heading 9503:
Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds.
GIR 5(b) Normal packaging for transport – Corrugated cardboard boxes/swing tag.
8-Digit code 95030061: Puzzles; Of wood.
10-Digit code 9503006190: Other than; Hand-made.
Also classified in accordance with: -
Harmonised System Explanatory Notes (HSENs) to heading 9503 Note (f)