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Information for ruling 600006904

This section is Advance Tariff Ruling

Start date
16 Oct 2023
Expiry date
15 Oct 2026
Description
motorised mini-robots Coding Critters Dart the Chameleon, Includes: 16 coding puzzle tiles, 1 coding activity book and multi-lingual quick start guide, 4 LR44 batteries Dart measures 7.5cm L x 5cm H x 5cm W Product made from plastic. Retail packaging made from card.
Keywords
  • WITH MOTOR
  • TOYS
  • ROBOTS
  • PROGRAMMABLE
  • FOR CHILDREN
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