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Information for ruling 600006801

This section is Advance Tariff Ruling

Start date
03 May 2023
Expiry date
02 May 2026
Description
A model Jet Fighter Kit self assembly kit. This is made of pre cut wooden pieces. The kit comes with 5 paint pots, glue, 20 wooden pcs, double ended brush, stickers, and the instructions. This is aimed at children of an age between 5-7
Keywords
  • MADE UP BY GLUEING
  • TOYS
  • FOR PAINTING
  • FOR ASSEMBLING
  • OF WOOD
  • 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)) Classification has been determined in accordance with the following: 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 8 Digit code 95030030: Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits Also classified in accordance with: Harmonised System Explanatory Note (E) to heading 9503