Information for ruling 600006897
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 crystal lab set with 5 experiments for children to learn the science of sparkling gems at home or in the classroom. This reusable gems for kids set helps children build early science skills as they mix, stir, and set their own crystals, geodes, and gems, and learn the science behind the sparkle. The set includes a full-colour guide for children to follow five experiments. This gem and crystal set comes with the tools and activities needed to let kids dig for crystals, gems, and geodes like a real geologist. Made from plastic and the pieces are also wash clean for easy storage. Packaged in a retail cardboard for sale.
- Keywords
-
- TOY SETS
- AS CRYSTALS
- FOR ENTERTAINMENT
- OF PLASTIC
- FOR CHILDREN
- AS PIECES
- EDUCATIONAL
- 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