Information for ruling 600006892
This section is Advance Tariff Ruling
- Start date
- 22 May 2023
- Expiry date
- 21 May 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A math balance is designed to help students visualise simple mathematical equations and number relationships during maths learning in the classroom. Students use weights to visualise and learn abstract concepts of number operations, algebraic equations and properties of arithmetic. Set includes 22cm H balance, twenty 10g weights, labels and instruction booklet. Product made from plastic. Retail cardboard packaging.
- Keywords
-
- TOY SETS
- TOYS
- FOR CHILDREN
- OF PLASTIC
- COUNTING SCALES
- REPLICA
- EDUCATIONAL
- FOR ENTERTAINMENT
- WEIGHING MACHINERY
- 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 95030095 – Other; of plastic Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503