Information for ruling 600006153
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2023
- Expiry date
- 11 Apr 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- Product is a pack of glow in the dark plastic shapes in various shapes. The designs are planets, dinosaurs, moons and stars. They are 100% plastic which contains a Phosphorescent Pigment which glows in the dark. The pack also contains self adhesive pads to attach the stars to most surfaces. Packaged in a box and is intended for children age 3+.
- Keywords
-
- FOR ENTERTAINMENT
- PHOSPHORESCENT PIGMENT
- TOYS
- FOR CHILDREN
- OF PLASTIC
- GLOW IN THE DARK
- SELF-ADHESIVE
- 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 of 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 5b - has been used to identify the type of packaging as in a closed box. 8 Digit Code 95030095 Other than elsewhere specified; Other than elsewhere specified; of plastics 10 Digit Code 9503009590 Other than cable car scale models for printing Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) general notes to chapter 95 and to heading 9503 including note D Chapter note 2 (y) to chapter 39