Information for ruling 600005828
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2023
- Expiry date
- 09 Mar 2026
- Commodity code
- 9504908000 (opens in new tab)
- Description
- A children’s game which includes a motorised plastic toy truck and 24 coloured plastic chairs, also enclosed is an instruction leaflet. The game is for 2-4 players, the object of the game is to stack the chairs onto the truck as it moves round and players are out of the game if their chairs fall off; the first player to stack all their chairs is the winner. The truck requires 2 AA batteries (not included) It is suitable for children aged 4 years+. It is packaged within a cardboard box for retail sale.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- GAMES
- PARLOUR GAMES
- FOR CHILDREN
- 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 9504: Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. GIR 6 - Has been used to classify the goods to subheading level 950490: Other than elsewhere specified. 8 DIGIT CODE 95049080: Other than electric car racing sets, having the character of competitive games. Also classified in accordance with: Harmonised System Explanatory Notes to Chapter 95 general notes & to heading 9504.