Information for ruling 600007139
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 95030095 (opens in new tab)
- Description
- A pack of 6 1/76 scale grey pallets. The pallets 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
-
- RECREATIONAL MODELS
- MODEL RAILWAY SCENERY
- GREY
- OF PLASTIC RESIN
- OF PLASTIC
- FOR RECREATIONAL PURPOSES
- FIGURES, REDUCED SIZE MODELS
- PALLETS
- IN PACKETS
- 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 95030095 – Other than elsewhere specified or included in the heading; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Of plastic Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503