Information for ruling 600006149
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A box set comprising of a plastic lantern with colour changing LED lights and sounds. Accessories included within the set are plastic flowers, stones, a leaf garland, toadstools, a hanging acorn and also a fairy, together with a card depicting a forest background and a green circular flooring. The accessories are used to decorate the inside of the lantern to depict a fairy forest scene. There is a handle on the lantern to enable it to be carried. Also included is a tube of glitter fairy dust, some mini notes and envelopes. There is a plastic key in the sound box within the lid which can be used to unlock a code for online activities. The led lights have an auto shutoff. The lantern requires 2 AAA batteries (not included). The set is packaged within a cardboard box for retail sale, an instruction leaflet is included. The set is suitable for children 4 years+.
- Keywords
-
- LED
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- 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 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.