Information for ruling 600006891
This section is Advance Tariff Ruling
- Start date
- 22 May 2023
- Expiry date
- 21 May 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A science lab set designed to introduce children to science and chemistry through hands-on play. This introduces kids to scientific concepts including common science vocabulary, observation, cause-and-effect and basic science lab safety. The 10 activity cards wipe clean, and equipment can be washed with warm, soapy water. Set includes beakers, magnifying glass, funnel, pipette, flask, tweezers, lab style glasses, large and small test tubes with lids and stands, activity guide and 10 activity cards. Product made from plastic. Retail cardboard packaging.
- Keywords
-
- OF PLASTIC
- LABORATORY EQUIPMENT
- GOGGLES
- FOR CHILDREN
- FOR TEACHING
- EDUCATIONAL
- TOY SETS
- BEAKERS
- 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