Information for ruling 600005719
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2023
- Expiry date
- 09 Feb 2026
- Commodity code
- 9503003500 (opens in new tab)
- Description
- A variety of construction sets commonly referred to as STEM kits aimed at children of school age to assist in development of Science, Technology, Engineering and Mathematical skills. These kits comprise various items made of plastic along with other items such as elastic bands, wheels, electric motors, panels, wires, screws and connectors, all of which are presented bagged up with instructions. When assembled, these kits would take the form of model cars, robots and other models with moving parts. They are of such a size that they could be constructed and played with at a desk.
- Keywords
-
- NOT PUT UP FOR RETAIL SALE
- OF PLASTIC
- GOODS PUT UP IN SETS
- CONSTRUCTIONAL TOYS
- EDUCATIONAL
- 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)) GIR 1 has been used to classify this product by the terms of heading Code to 8 digits - 9503 0035 - Other construction sets and constructional toys; of plastics GIR 5(b) has been used to identify normal packaging for transport Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 9503 Note 4 to chapter 95