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Information for ruling 600006887

This section is Advance Tariff Ruling

Start date
14 Aug 2023
Expiry date
13 Aug 2026
Description
Maths activity set designed for children to learn coding concepts in maths lessons. The set supports on a variety of key maths areas, including addition and subtraction, number sequencing. Includes double-sided activity board, 11 number cards (0-20), two number cubes, operations cube, ruler and multilingual activity guide. Activity board measures 51cm L x 25.5cm W. Features multilingual packaging. For use with the robot mouse (available separately). Product made from plastic and card. Retail cardboard packaging.
Keywords
  • FOR YOUNG CHILDREN
  • OF PLASTIC
  • SETS
  • WITH NUMBER
  • FOR CHILDREN
Justification
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 5B has been used to identify the type of packaging: Retail cardboard 8 digit code 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503