Information for ruling 600005146
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- The fidget toy is a spinning toy that is shaped as a sphere with an integrated mini spinning top within, the mini spinning top has LED lights, there is also a stand. The LED lights are battery operated, the battery is non-rechargeable and not replaceable. The stand, sphere and spinning top are made from ABS plastic. The spinning top moves by holding the sphere in your hand and gently moving it, it can then be placed on the stand. The fidget toy is packaged within a cardboard box and put for retail sale.
- Keywords
-
- FOR SPINNING
- LED
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- ANTI-STRESS
- 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 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) - Has been used to identify the type of packaging: cardboard box. 8 DIGIT CODE 95030095: Other than elsewhere specified: Other than elsewhere specified: Of plastic. 10 DIGIT CODE 9503009590: Other than cable car scale models for printing. Also classified in accordance with: Chapter notes to Chapter 39 note 2 (Y) Harmonised System Explanatory Notes (HSEN) to Chapter 95, general notes & heading 9503 note D (XIX)