Information for ruling 600006898
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- Coding Critters Scrambles the Fox motorised mini robot Includes: 12-page full-colour coding activity book, 16 coding tiles, multi-lingual quick start guide battery operated Product made from plastic Retail packaging made from card
- Keywords
-
- WITH MOTOR
- TOYS
- FOR CHILDREN
- ROBOTS
- 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)). 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 GIR3b has been used as the coding critter is considered to be the essential character GIR 5b has been used to identify the type of packaging – packaging made from card 8 digit code 95030049 -Toys representing animals or non-human creatures; other than stuffed 10 digit code 9503004990 – Other than hand-made, of wood Also classified in accordance with: HSEN to 9503