Information for ruling 600005147
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A box set comprising of a plastic keepsake box, which you then decorate. Included in the set are plastic moulds, plastic tool, air-dry clay in 9 different colours, glow in the dark clay and bubble clay. There is also an instruction leaflet. The set is designed for children 5years+. The clays are packaged in individual packets and placed with the other items inside a cardboard box.
- Keywords
-
- PLASTICS
- MOULDS
- OF PLASTIC
- INSTRUCTION BOOKLETS
- PUT UP FOR RETAIL SALE
- CLAYS
- 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 3B - Has been used as the play/toy activity is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging cardboard box. 8 DIGIT CODE – 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 note 4 also heading 95.03 (D) and footnote.