Information for ruling 600006378
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 9503008190 (opens in new tab)
- Description
- Water squirt pistol. Consists of water chamber, squirt nozzle and trigger. Holds up to 38ml. Made from polypropylene. Packaged individually in a bag with a header card. Available in 3 colours - yellow, orange, green.
- Keywords
-
- WATER-PISTOLS
- OF POLYPROPYLENE
- TOYS
- OF PLASTIC
- WATER GUNS, SPRAYING EQUIPMENT
- 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 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 – plastic bag and cardboard header 8 Digit Code 95030081 – Other than elsewhere specified; Toy weapons 10 Digit Code 9503008190 – Other than Hand-made, of wood Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 9503