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Information for ruling 600007013

This section is Advance Tariff Ruling

Start date
09 Aug 2023
Expiry date
08 Aug 2026
Description
An assorted pack of grey 1/76 scale models of cabinets and automatic warning system (AWS) inductors. The cabinets and Inductors are reduced scale models used on model railways, made of plastic resin. The models can be painted. Packaged in a paper pouch with a clear plastic window with information about the product on the outside.
Keywords
  • AUTOMATIC WARNING SYSTEM
  • MODEL RAILWAY SCENERY
  • GREY
  • OF PLASTIC RESIN
  • OF PLASTIC
  • IN PACKETS
  • CABINETS
  • FIGURES, REDUCED SIZE MODELS
  • INDUCTORS
Justification
Classification has been determined in accordance with: 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 the 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 5 (B) has been used to identify the type of packaging 8-Digit code 95030070– Other toys, put up in sets or outfits Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503